<SEC-DOCUMENT>0001493152-24-020842.txt : 20240905
<SEC-HEADER>0001493152-24-020842.hdr.sgml : 20240905
<ACCEPTANCE-DATETIME>20240521114206
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001493152-24-020842
CONFORMED SUBMISSION TYPE:	DRS/A
PUBLIC DOCUMENT COUNT:		8
FILED AS OF DATE:		20240521
<PUBLIC-REL-DATE>20240905
DATE AS OF CHANGE:		20240521

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			707 Cayman Holdings Ltd.
		CENTRAL INDEX KEY:			0002018222
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-APPAREL & ACCESSORY STORES [5600]
		ORGANIZATION NAME:           	07 Trade & Services
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			K3
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		DRS/A
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	377-07173
		FILM NUMBER:		24967804

	BUSINESS ADDRESS:	
		STREET 1:		5/F, AIA FINANCIAL CENTRE,
		STREET 2:		712 PRINCE EDWARD ROAD EAST, KOWLOON
		CITY:			HONG KONG
		STATE:			F4
		ZIP:			0000
		BUSINESS PHONE:		(852)34718000

	MAIL ADDRESS:	
		STREET 1:		5/F, AIA FINANCIAL CENTRE,
		STREET 2:		712 PRINCE EDWARD ROAD EAST, KOWLOON
		CITY:			HONG KONG
		STATE:			F4
		ZIP:			0000

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	707 International Ltd
		DATE OF NAME CHANGE:	20240403
</SEC-HEADER>
<DOCUMENT>
<TYPE>DRS/A
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
submitted confidentially to the U.S. Securities and Exchange Commission on May 21, 2024. This draft Registration Statement has
not been publicly filed with the U.S. Securities and Exchange Commission and all information herein remains strictly confidential.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Registration
No. 333-</B>[&#9679;]</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

<!-- Field: Rule-Page --><DIV STYLE="width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 4pt solid; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 18pt"><B>UNITED
STATES</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 18pt"><B>SECURITIES
AND EXCHANGE COMMISSION</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt"><B>WASHINGTON,
D.C. 20549</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 14pt"><B>Amendment
Number 1 to</B></FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 18pt"><B>FORM
F-1</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>REGISTRATION
STATEMENT</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>UNDER</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>THE
SECURITIES ACT OF 1933</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 18pt"><B>707
Cayman Holdings Limited</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Exact
name of Registrant as specified in its charter)</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Not
Applicable</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Translation
of Registrant&rsquo;s name into English)</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 32%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Cayman
    Islands</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 32%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>5600</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 32%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Not
    Applicable</B></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(State
                                            or Jurisdiction of</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporation
    or Organization)</FONT></P></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Primary
                                            Standard Industrial</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Classification
    Code Number)</FONT></P></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(I.R.S.
                                            Employer</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Identification
    No.)</FONT></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>5/F.,
AIA Financial Centre</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>712
Prince Edward Road East</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>San
Po Kong, Kowloon</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Hong
Kong</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(+852)
3471 8000</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>(Address,
including zip code, and telephone number, including area code, of Registrant&rsquo;s principal executive offices)</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Cogency
Global Inc.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>122
East 42<SUP>nd</SUP> Street, 18<SUP>th</SUP> Floor</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>New
York, NY 10168</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(212)
947-7200</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>(Name,
address, including zip code, and telephone number, including area code, of agent for service)</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Copies
to:</I></B></FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 49%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">David
                                            Ficksman, Esq.</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">R.
    Joilene Wood, Esq.</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">TroyGould
    PC</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1801
    Century Park East, Suite 1600</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Los
    Angeles, CA 90067-2367</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Tel:
    (310) 553-4441</FONT></P></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 49%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Benjamin
                                            Tan, Esq.</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sichenzia
    Ross Ference Carmel LLP</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1185
    Avenue of the Americas, 31st floor</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">New
    York, NY 10036</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Tel:
    212-930-9700</FONT></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Approximate
date of commencement of proposed sale to the public: As soon as practicable after the effective date of this Registration Statement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
any of the securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the
Securities Act of 1933, check the following box. &#9744;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
this Form is filed to register additional securities for an Offering pursuant to Rule 462(b) under the Securities Act, check the following
box and list the Securities Act registration statement number of the earlier effective registration statement for the same Offering.
&#9744;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
this Form is a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act, check the following box and list the
Securities Act registration statement number of the earlier effective registration statement for the same Offering. &#9744;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
this Form is a post-effective amendment filed pursuant to Rule 462(d) under the Securities Act, check the following box and list the
Securities Act registration statement number of the earlier effective registration statement for the same Offering. &#9744;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
by check mark whether the Registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Emerging
growth company &#9746;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, indicate by check mark if the Registrant
has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant
to Section 7(a)(2)(B) of the Securities Act. &#9744;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&dagger;
The term &ldquo;new or revised financial accounting standard&rdquo; refers to any update issued by the Financial Accounting Standards
Board to its Accounting Standards Codification after April 5, 2012.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>The
Registrant hereby amends this Registration Statement on such date or dates as may be necessary to delay its effective date until the
Registrant shall file a further amendment which specifically states that this Registration Statement shall thereafter become effective
in accordance with Section 8(a) of the Securities Act of 1933 or until the Registration Statement shall become effective on such date
as the Commission, acting pursuant to said Section 8(a), may determine.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

<!-- Field: Rule-Page --><DIV STYLE="width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid; border-bottom: Black 4pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>EXPLANATORY
NOTE</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
Registration Statement contains two prospectuses, as set forth below.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Public
    Offering Prospectus. </I></B>A prospectus to be used for the public Offering of [&#9679;] Ordinary Shares (the &ldquo;<B>Public Offering
    Prospectus</B>&rdquo;) through the underwriter named on the cover page of the Public Offering Prospectus, of which [&#9679;] Ordinary
    Shares are offered by the Registrant and [&#9679;] Ordinary Shares are offered by the Selling Shareholder. </FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Resale
    Prospectus. </I></B>A prospectus to be used for the resale by the Resale Shareholders of in aggregate [&#9679;] Ordinary Shares (the
    &ldquo;<B>Resale Prospectus</B>&rdquo;). The Resale Shares contained in the Resale Prospectus will not be underwritten and sold through
    the underwriter.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Resale Prospectus is substantively identical to the Public Offering Prospectus, except for the following principal points:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">they
    contain different outside and inside front covers;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    Offering section in the Prospectus Summary section on page 9 of the Public Offering Prospectus is removed and replaced with the
    Offering section on page ALT-6 of the Resale Prospectus;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    Use of Proceeds section on page 32 of the Public Offering Prospectus is removed and replaced with the Use of Proceeds section
    on page ALT-6 of the Resale Prospectus;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    Capitalization and Dilution sections on page 33 and page 35  of the Public Offering Prospectus are deleted from the
    Resale Prospectus respectively;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">a
    Resale Shareholders section is included in the Resale Prospectus beginning on page ALT-1 of the Resale Prospectus;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">references
    in the Public Offering Prospectus to the Resale Prospectus will be deleted from the Resale Prospectus;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    Underwriting section on page 95 of the Public Offering Prospectus is removed and replaced with a Plan of Distribution section
    on page ALT-7 of the Resale Prospectus;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    Legal Matters section on page 100 of the Public Offering Prospectus is removed and replaced with the Legal Matters section
    on page ALT-8 of the Resale Prospectus; and</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    outside back cover of the Public Offering Prospectus is removed and replaced with the outside back cover of the Resale Prospectus.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Registrant has included in this Registration Statement, after the financial statements, a set of alternate pages to reflect the foregoing
differences of the Resale Prospectus as compared to the Public Offering Prospectus.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Public Offering Prospectus will exclude the alternate pages and will be used for the public Offering by the Registrant.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 2 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Red"><B>The
information in this prospectus is not complete and may be changed or supplemented. We may not sell these securities until the Registration
Statement filed with the Securities and Exchange Commission of which this prospectus is a part is effective. This prospectus is not an
offer to sell these securities and it is not soliciting an offer to buy these securities in any state or jurisdiction where the offer
or sale is not permitted.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Red"><B>PRELIMINARY
    PROSPECTUS </B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Red">[&#9679;],
    <B>2024</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>707
Cayman Holdings Limited</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[&#9679;]
<B>Ordinary Shares</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
is an initial public Offering by our Company of [&#9679;] Ordinary Shares. We are a Cayman Islands exempted company with limited liability
with a principal place of business in Hong Kong through our wholly-owned subsidiary, 707 International Limited (&ldquo;707IL&rdquo;).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are Offering [&#9679;] Ordinary Shares on a firm commitment basis, of which [&#9679;] Ordinary Shares are offered by the Registrant
and [&#9679;] Ordinary Shares are offered by the Selling Shareholder. We anticipate that Offering price of the Ordinary Shares will
be between US$[&#9679;] and US$[&#9679;] per Ordinary Share. The Resale Shareholders are also Offering [*] Ordinary Shares to be sold
in the Offering pursuant to the Resale Prospectus. We will not receive any of the proceeds from the sale of the Ordinary Shares by the
Resale Shareholders.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prior
to this Offering, there has been no public market for our Ordinary Shares. We intend to apply to list our Ordinary Shares on the Nasdaq
Capital Market under the symbol &ldquo;[&#9679;]&rdquo;. This Offering is contingent upon the listing of our Ordinary Shares on the Nasdaq
Capital Market or another national securities exchange. There can be no assurance that we will be successful in listing our Ordinary
Shares on the Nasdaq Capital Market or another national securities exchange and, if this listing is not successful, this Offering cannot
be completed.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Investing
in our Ordinary Shares involves a high degree of risk. See the section entitled &ldquo;Risk Factors&rdquo; starting on page 11 of this
prospectus for a discussion of information that should be considered before making a decision to purchase our Ordinary Shares.</B></FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
were incorporated in the Cayman Islands on February 2, 2024, as a holding company of our business, which, upon the restructuring as described
below, will be primarily operated through our wholly-owned subsidiary, 707IL. Our Company is not a Chinese or Hong Kong operating company
but a Cayman Islands holding company with operations conducted by our subsidiary in the Hong Kong Special Administrative Region of the
People&rsquo;s Republic of China (&ldquo;Hong Kong&rdquo; or &ldquo;HK&rdquo;). As a holding company with no material operations of our
own, upon completion of the restructuring, we will conduct our operations solely through our HK-incorporated wholly-owned subsidiary,
707IL.</FONT> We are not, and our subsidiary 707IL is not, a Chinese operating company. </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">You
are investing in Ordinary Shares of our Company, the Cayman Islands holding company. Investors of our Ordinary Shares are not purchasing
and may never directly hold equity interests in 707IL. Such a structure involves unique risks to investors in this Offering. Chinese
regulatory authorities could disallow this structure, which would likely result in a material change in our operations and/or a material
change in the value of the securities we are registering for sale, including that it could cause the value of such securities to significantly
decline or become worthless. For a detailed description, see <FONT STYLE="font-weight: normal">&ldquo;Risks Relat</FONT>ing t<FONT STYLE="font-weight: normal">o
Doing Business </FONT>i<FONT STYLE="font-weight: normal">n Hong Kong</FONT>&rdquo; on page 18 of this prospectus<FONT STYLE="font-weight: normal"><I>.</I></FONT> </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We
do not expect to be subject to the cybersecurity review by the China Securities Regulatory Commission (&ldquo;CSRC&rdquo;) and the Cyberspace
Administration of China (&ldquo;CAC&rdquo;) in relation to this Offering, given that: (1) our Operating Subsidiary is incorporated in
Hong Kong and is located in Hong Kong, not a PRC domestic company, (2) we have no subsidiary, variable interest entity (&ldquo;VIE&rdquo;)
structure or any direct operations in mainland China, and (3) pursuant to the Basic Law of the Hong Kong Special Administrative Region
of the People&rsquo;s Republic of China (&ldquo;Basic Law&rdquo;), which is a national law of the PRC and the constitutional document
for Hong Kong, national laws of the PRC shall not be applied in Hong Kong, except for those listed in Annex III of the Basic Law (which
is confined to laws relating to defense and foreign affairs, as well as other matters outside the autonomy of Hong Kong). Because
our operations are in Hong&nbsp;Kong, a special administrative region of China, our business is subject to the complex and rapidly evolving
laws and regulations there. The Chinese government may exercise significant oversight and discretion over the conduct of our business
and may intervene in or influence our operations at any time, which could result in a material change in our operations and/or the value
of our Ordinary Shares. <I>See &ldquo;Risk Factors &mdash; Risks Relat</I>ing <I>to Doing Business in Hong Kong</I>&rdquo; beginning
on page 18 of this prospectus. </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We
do not currently expect the Measures for Cybersecurity Review (2021) and the PRC Personal Information Protection Law to have an impact
on our business, operations or this Offering as we do not believe that our Operating Subsidiary would be deemed to be an &ldquo;Operator&rdquo;
on the basis that (i) our Operating Subsidiary is incorporated in Hong Kong, not a PRC domestic company, and operates in Hong Kong without
any subsidiary or VIE structure in mainland China, and each of the Measures for Cybersecurity Review (2021) and the PRC Personal Information
Protection Law remains unclear whether it shall be applied to a company based in Hong Kong; (ii) as of date of this prospectus, our Operating
Subsidiary has in aggregate collected and stored personal information of less than one million users, and that data processed in our
business does not have a bearing on national security and thus may not be classified as core or important data by the authorities; (iii)
all of the data our Operating Subsidiary has collected is stored in servers located in Hong Kong; and (iv) as of the date of this prospectus,
our Operating Subsidiary has not been informed by any PRC governmental authority of any requirement that it files for a cybersecurity
review or a CSRC review. An &ldquo;Operator&rdquo; is required to file for cybersecurity review before listing in the United States.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We
also do not expect to be subject to the Trial Administrative Measures of Overseas Securities Issuance and Listing by Domestic Enterprises
of the PRC (the &ldquo;Trial Overseas Listing Measures&rdquo;) in relation to this Offering. On February 17, 2023, the CSRC announced
a circular on the Administrative Arrangements for Filing of Securities Offering and Listing By Domestic Companies and released a set
of new regulations which consists of the Trial Administrative Measures of Overseas Securities Offering and Listing by Domestic Companies,
or the Trial Overseas Listing Measures, and five supporting guidelines. The Trial Overseas Listing Measures came into effect on March
31, 2023. The Trial Overseas Listing Measures refine the regulatory system by subjecting both direct and indirect overseas offering and
listing activities to the CSRC filing-based administration. Requirements for filing entities, time points and procedures are specified.
A PRC domestic company that seeks to offer and list securities in overseas markets shall fulfill the filing procedure with the CSRC per
the requirements of the Trial Overseas Listing Measures. Where a PRC domestic company seeks to indirectly offer and list securities in
overseas markets, the issuer shall designate a major domestic operating entity, which shall, as the domestic responsible entity, file
with the CSRC. The Trial Overseas Listing Measures also lay out requirements for the reporting of material events. Breaches of the Trial
Overseas Listing Measures, such as offering and listing securities overseas without fulfilling the filing procedures, shall bear legal
liabilities, including a fine between RMB 1.0 million (approximately $150,000) and RMB 10.0 million (approximately $1.5 million), and
the Trial Overseas Listing Measures heighten the cost for offenders by enforcing accountability with administrative penalties and incorporating
the compliance status of relevant market participants into the Securities Market Integrity Archives. The Trial Overseas Listing Measures
do not apply to us because we are not a PRC domestic company. </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We
also do not expect, and as advised by the PRC counsel, the China&rsquo;s Enterprise Tax Law is applicable to us as we do not have any
subsidiary incorporated in the Mainland China as a PRC domestic company. Further, in August 2006, Hong Kong and China have signed a comprehensive
arrangement titled &ldquo;Arrangement between the Mainland of China and the Hong Kong Special Administrative Region for the Avoidance
of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income&rdquo; (the &ldquo;Comprehensive Double Taxation
Arrangement&rdquo;) for the allocation of the right to tax between the two jurisdictions on a reasonable basis to avoid double taxation
of income. The Comprehensive Double Taxation Arrangement covers income from immovable property, associated enterprises, dividends, interest,
royalties, capital gains, pensions and government services etc. The Comprehensive Double Taxation Arrangement has since then been modified
in 2008, 2010, 2015 and 2019 under different protocols for the purpose of further develop the economic relationship and to enhance the
co-operation in tax matters, intending to eliminate double taxation with respect to taxes on income without creating opportunities for
non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining
tax reliefs provided in the Comprehensive Double Taxation Arrangement for the indirect benefit of residents of third tax jurisdictions).
Currently, we do not rely on the Comprehensive Double Taxation Arrangement and no application has been made thereto.</B></FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 3 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>The
national laws adopted by the PRC are generally not applicable to Hong Kong according to the Basic Law. The Basic Law came into effect
on July 1, 1997. It is the constitutional document of Hong Kong, which sets out the PRC&rsquo;s basic policies regarding Hong Kong. The
principle of &ldquo;one country, two systems&rdquo; is a prominent feature of the Basic Law, which dictates that Hong Kong will retain
its unique common law and capitalist system for 50 years after the handover of Hong Kong by the United Kingdom in 1997. Under the principle
of &ldquo;one country, two systems&rdquo;, Hong Kong&rsquo;s legal system, which is different from that of the PRC, is based on common
law, supplemented by statutes.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Pursuant
to Article 18 of the Basic Law, national laws adopted by the PRC shall not be applied in Hong Kong, except for those listed in Annex
III to the Basic Law, such as the laws in relation to the national flag, national anthem, and diplomatic privileges and immunities. Further,
there is no legislation stating that the laws in Hong Kong should be commensurate with those in the PRC. Despite the foregoing, the legal
and operational risks of operating in China also apply to businesses operating in Hong Kong and Macau. There is a risk that there
be a change in these policies, which could result in a material change in our operations and/or the value of the Ordinary Shares we are
registering for sale or could significantly limit or completely hinder our ability to offer or continue to offer securities to investors
and cause the value of such Ordinary Shares to significantly decline or be worthless. </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>However,
as how the existing PRC regulations will be interpreted or implemented and whether the PRC regulatory agencies, including the CAC and
the CSRC, may adopt new laws, regulations, rules, or detailed implementation and interpretation is still in development, if any such
new laws, regulations, rules, or implementation and interpretation comes into effect, we will take all reasonable measures and actions
to comply and to minimize the adverse effect of such laws on us. Such new laws, regulations, rules or implementation and interpretation
could result in a material change in our operations and / or the value of our Ordinary Shares. Such changes could significantly limit
or completely hinder our ability to offer or continue to offer our Ordinary Shares to investors and / or cause the value of our Ordinary
Shares to significantly decline or be worthless. </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We
</B></FONT> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>cannot assure you that PRC regulatory agencies,
including the CAC and the CSRC, will take the same view as we do. Similarly, there is no assurance that we can fully or timely comply
with such laws promulgated by the CAC and the CSRC if an alternative view is applied to Hong Kong. In the event that we are subject to
any mandatory cybersecurity review and other specific actions required by the CAC or filing procedures with the CSRC, we face uncertainty
as to whether any clearance or other required actions can be timely completed, or at all. Given such uncertainty, we may be further required
to suspend our relevant business, shut down our website, or face other penalties, which could materially and adversely affect our business,
financial condition, and results of operations.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We
believe that we have been in compliance with the data privacy and personal information requirements of the CAC for the above-mentioned
reasons. Further, we are not a PRC based &ldquo;domestic company&rdquo; for the purposes of the Trial Overseas Listing Measures.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We
are aware that recently, the government of mainland China initiated a series of regulatory actions and statements to regulate business
operations in certain areas in mainland China with little advance notice, including cracking down on illegal activities in the securities
market, enhancing supervision over mainland Chinese companies listed overseas using a VIE structure, adopting new measures to extend
the scope of cybersecurity reviews, and expanding the efforts in anti-monopoly enforcement&nbsp;. Since these statements and regulatory
actions are new, it is highly uncertain how soon the legislative or administrative regulation making bodies will respond and what existing
or new laws or regulations or detailed implementations and interpretations will be modified or promulgated, if any. In addition, due
to long arm provisions under the current laws and regulations of mainland China, there remains regulatory uncertainty with respect to
whether in the future we will be required to obtain permissions or approvals from the authorities of mainland China to operate our business
or to list our securities on the U.S. exchanges and offer securities.</B></FONT> </P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>As
of the date of this prospectus, our Company and its subsidiaries have not received any inquiry, notice, warning, or sanctions regarding
our planned overseas listing from the CSRC or any other PRC governmental authorities. None of our business activities appears to be within
the immediate targeted areas of concern by the Chinese government. For more details, see &ldquo;Risk Factors &mdash; Risks Relating to
Doing Business in Hong Kong&rdquo; &mdash; We may become subject to a variety of PRC laws and other regulations regarding data
protection or cybersecurity, and any failure to comply with applicable laws and regulations could have a material and adverse effect
on our business, financial condition and results of operations&rdquo; on page 19 of this prospectus. </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Pursuant
to the Holding Foreign Companies Accountable Act (&ldquo;HFCAA&rdquo;), the Public Company Accounting Oversight Board United States (&ldquo;PCAOB&rdquo;)
issued a Determination Report on December 16, 2021 which found that the PCAOB is unable to inspect or investigate completely registered
public accounting firms headquartered in: (1) the PRC because of a position taken by one or more authorities in mainland China; and (2)
Hong Kong, a Special Administrative Region and dependency of the PRC, because of a position taken by one or more authorities in Hong
Kong. Furthermore, as more stringent criteria have been imposed by the SEC and the PCAOB recently, our Ordinary Shares may be prohibited
from trading on a national exchange or over-the-counter under the HFCAA if the PCAOB is unable to inspect our auditors for two consecutive
years beginning in 2021. On June 22, 2021, the U.S. Senate passed the Accelerating Holding Foreign Companies Accountable Act, and on
December 29, 2022, legislation entitled &ldquo;Consolidated Appropriations Act, 2023&rdquo; (the &ldquo;Consolidated Appropriations Act&rdquo;)
was signed into law, which contained, among other things, an identical provision to the Accelerating Holding Foreign Companies Accountable
Act and amended the HFCAA by requiring the SEC to prohibit an issuer&rsquo;s securities from trading on any U.S. stock exchanges if its
auditor is not subject to PCAOB inspections for two consecutive years instead of three, thus reducing the time period before
our Ordinary Shares may be prohibited from trading or being delisted. Our auditor ARK Pro CPA &amp; Co. is not subject to the determinations as to the inability to be inspected or investigated completely as announced by the PCAOB on December 16, 2021. Our auditor
is headquartered in Hong Kong. If trading in our Ordinary Shares is prohibited under the HFCAA in the future because the PCAOB determines
that it cannot inspect or fully investigate our auditor at such future time, Nasdaq may determine to delist our Ordinary Shares and trading
in our Ordinary Shares could be prohibited.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>The
delisting, or the cessation of trading of our Ordinary Shares, or the threat of their being delisted or prohibited from being traded,
may materially and adversely affect the value of your investment. See &ldquo;Risk Factors &mdash;Risks Related to Our Initial Public
Offering and Ownership of our Ordinary Shares&rdquo; on page 23 of the prospectus.</B></FONT> </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>On August 26, 2022, the PCAOB announced that it had signed a Statement of Protocol (the &ldquo;SOP&rdquo;)
with the CSRC and the Ministry of Finance of China. The SOP, together with two protocol agreements governing inspections and investigations
(together, the &ldquo;SOP Agreement&rdquo;), establishes a specific, accountable framework to make possible complete inspections and
investigations by the PCAOB of audit firms based in mainland China and Hong Kong, as required under U.S. law. On December 15, 2022, the
PCAOB announced that it was able to secure complete access to inspect and investigate PCAOB-registered public accounting firms headquartered
in mainland China and Hong Kong completely in 2022. The PCAOB Board vacated its previous 2021 determinations that the PCAOB was unable
to inspect or investigate completely registered public accounting firms headquartered in mainland China and Hong Kong. However, whether
the PCAOB will continue to be able to satisfactorily conduct inspections of PCAOB-registered public accounting firms headquartered in
mainland China and Hong Kong is subject to uncertainties and depends on a number of factors out of our and our auditor&rsquo;s control.
The PCAOB continues to demand complete access in mainland China and Hong Kong moving forward and is making plans to resume regular inspections
in early 2023 and beyond, as well as to continue pursuing ongoing investigations and initiate new investigations as needed. The PCAOB
has also indicated that it will act immediately to consider the need to issue new determinations with the HFCAA, if needed. See &ldquo;A
recent joint statement by the SEC and the PCAOB, rule changes by Nasdaq, and the HFCAA all call for additional and more stringent criteria
to be applied to emerging market companies upon assessing the qualification of their auditors, especially the non-U.S. auditors who are
not inspected by the PCAOB. These developments could add uncertainties to our Offering.&rdquo; on page 21.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 4 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">707IL
conducts its business in Hong Kong. Conducting business in Hong Kong involves risks of uncertainty about any actions the Chinese government
or authorities in Hong Kong may take. We do not believe and our legal counsel in PRC has advised us that we are not currently subject
to requiring permission or approval from the Chinese government to operate our business or to offer our Ordinary Shares. To the extent
we inadvertently conclude that we do need such permission or approval, or the laws or regulations change requiring approval, we may be
subject to penalties or be unable to operate our business or offer our Ordinary Shares as planned. See &ldquo;Prospectus Summary
- Recent Regulatory Developments in the PRC&rdquo; beginning on page 5 and &ldquo;Risk Factors &ndash; Risks Relating to Doing Business
in Hong Kong&rdquo; beginning on page 18.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
are significant legal and operational risks associated with being based in or having the majority of our operations in Hong Kong, including
potential changes in the legal, political and economic policies of the Chinese government, and the relations between China and the United
States. Chinese or U.S. regulations may materially and adversely affect our business, financial condition and results of operations.
Any such changes could significantly limit or completely hinder our ability to offer or continue to offer our securities to investors,
and could cause the value of our securities to significantly decline or become worthless. See &ldquo;Risk Factors &ndash; Risks Relating
to Doing Business in Hong Kong&rdquo; &ndash; beginning on page 18.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 8.3pt; text-align: justify; text-indent: 27.7pt">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
business is primarily conducted through our wholly-owned subsidiary, namely 707IL in Hong Kong. We will rely on dividends paid by the
subsidiary as well as the intermediary wholly owned subsidiary incorporated in the British Virgin Islands for our working capital
and cash needs, including the funds necessary to pay any dividends. We have made the following distributions to date; a special dividend of approximately HK$5.7 million. We
currently intend to retain all of our available funds and future earnings, if any, for the operation and expansion of our business and
do not anticipate declaring or paying any dividends in the foreseeable future. We do not have a formal cash management policy.
While there are currently no restrictions regarding the transfer of cash from Hong Kong, the PRC government may, in the future, impose
restrictions or limitations on our ability to move money out of Hong Kong to distribute earnings and pay dividends to and from
the other entities within our organization or to reinvest in our business outside of Hong Kong. Such restrictions and limitations, if
imposed in the future, may delay or hinder the expansion of our business outside of Hong Kong and may affect our ability to receive funds
from 707IL. See &ldquo;Transfers of Cash to and from our Subsidiaries&rdquo; on page 2 and 7.</FONT> </P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 8.3pt; text-align: justify; text-indent: 27.7pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon
completion of this Offering, we will be a &ldquo;controlled company&rdquo; as defined under the Nasdaq Stock Market Rules as long as
our majority and eventual controlling shareholder JME will be the beneficial owner of an aggregate of [&#9679;] Ordinary Shares, which
will represent [&#9679;]% of the total issued and outstanding Ordinary Shares. For so long as we are a controlled company under that
definition, we are permitted to elect to rely, and may rely, on certain exemptions from corporate governance rules although we do not
presently intend to rely on such exemptions. JME is owned and controlled by Mr. Cheung, our chief executive officer and executive
director. </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
a result, you may not have the same protection afforded to shareholders of companies that are subject to these corporate governance requirements.
Although we do not intend to rely on the &ldquo;controlled company&rdquo; exemption under the Nasdaq listing rules, we could elect to
rely on this exemption in the future. If we elected to rely on the &ldquo;controlled company&rdquo; exemption, a majority of the members
of our board of directors might not be independent directors and our nomination and compensation committees might not consist entirely
of independent directors upon closing of the Offering. If we cease to remain as a foreign private issuer, we may rely on these exemptions.
Furthermore, JME will be able to exert significant control over our management and affairs, including approval of significant corporate
transactions. For additional information, see &ldquo;Risks Relating to Our Initial Public Offering and Ownership of Our Ordinary Shares&rdquo;.
JME, our Controlling Shareholder has substantial influence over our Company. Further, JME is owned and controlled by Mr. Cheung, our
chief executive officer and executive director. Neither JME&rsquo;s nor Mr. Cheung&rsquo;s interests may be aligned with the interests
of our other shareholders, and JME could prevent or cause a change of control or other transactions&rdquo; on page 26.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We
are an &ldquo;Emerging Growth Company&rdquo; and a &ldquo;Foreign Private Issuer&rdquo; under applicable U.S. federal securities laws
and, as such, are eligible for reduced public company reporting requirements. Investing in our Ordinary Shares involves risks. Please
see &ldquo;Implications of Our Being an Emerging Growth Company&rdquo; and &ldquo;Implications of Our Being a Foreign Private Issuer&rdquo;
beginning on page 7 of this prospectus for more information.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Per
    Share</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Total</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 60%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Public
    Offering price<SUP>(1)</SUP></FONT></TD>
    <TD STYLE="width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">US$</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 16%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[&#9679;]</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">US$</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 16%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[&#9679;]</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(4)</SUP></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <TD STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Underwriting
    discounts and commissions to be paid by us<SUP>(2)</SUP></FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">US$</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[&#9679;]</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">US$</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[&#9679;]</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Proceeds
    to the Company before expenses <SUP>(3)</SUP></FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">US$</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[&#9679;]</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">US$</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[&#9679;]</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <TD STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> Proceeds to the Selling
    Shareholder before expenses <SUP>(3)</SUP> </TD>
    <TD> &nbsp; </TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> US$ </TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: right"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[&#9679;]</FONT> </TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> &nbsp; </TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> &nbsp; </TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> US$ </TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: right"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[&#9679;]</FONT> </TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> &nbsp; </TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(1)
</SUP>Initial public Offering price per share is assumed to be US$[&#9679;], which is the midpoint of the range set forth on the cover
page of this prospectus.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(2)
</SUP>We have agreed to pay the underwriter a discount/commission equal to [7.0]% of the initial Offering price. This table does not
include a non-accountable expense allowance equal to 1% of the gross proceeds received by us from the sales of the Ordinary Shares in
this Offering payable to the underwriter. For a description of the other compensation to be received by the underwriter, see &ldquo;Underwriting&rdquo;
beginning on page 95.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(3)
</SUP>Excludes fees and expenses payable to the underwriter. See &ldquo;Underwriting &ndash; Discounts, Commission and Expenses&rdquo;
on page 95.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(4)
</SUP>Includes US$[&#9679;] gross proceeds from the sale of [&#9679;] Ordinary Shares offered by our Company.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>This
Offering is being conducted on a firm commitment basis and the underwriter is obligated to take and pay for all of the shares if any
such shares are taken. If we complete this Offering, net proceeds will be delivered to us for our respective sale of Ordinary Shares
on the closing date. The underwriter expects to deliver the Ordinary Shares to the purchasers against payment therefor on or about </B>[&#9679;],
<B>2024. </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Neither
the SEC nor any state securities commission nor any other regulatory body has approved or disapproved of these securities or determined
if this prospectus is truthful or complete. Any representation to the contrary is a criminal offense.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">You
should not assume that the information contained in the Registration Statement of which this prospectus is a part is accurate as of any
date other than the date hereof, regardless of the time of delivery of this prospectus or of any sale of the Ordinary Shares being registered
in the Registration Statement of which this prospectus forms a part.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">No
dealer, salesperson or any other person is authorized to give any information or make any representations in connection with this Offering
other than those contained in this prospectus and, if given or made, the information or representations must not be relied upon as having
been authorized by us. This prospectus does not constitute an offer to sell or a solicitation of an offer to buy any security other than
the securities offered by this prospectus, or an offer to sell or a solicitation of an offer to buy any securities by anyone in any jurisdiction
in which the offer or solicitation is not authorized or is unlawful.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><IMG SRC="formdrsa_001.jpg" ALT="" STYLE="height: 41.25pt; width: 172.5pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt"><B>Eddid
Securities USA Inc.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt"><B>The
date of this prospectus is [&#9679;], 2024</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 5 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 2.3pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>TABLE
OF CONTENTS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 2.3pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 0.5in; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Page</B></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#dda_001">ABOUT
    THIS PROSPECTUS</A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">ii</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: white">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#dda_002">SPECIAL
    NOTE REGARDING FORWARD-LOOKING STATEMENTS</A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">iii</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#dda_003">DEFINITIONS</A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">iv</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: white">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#dda_004">PROSPECTUS
    SUMMARY</A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">1</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#dda_005">RISK
    FACTORS</A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">11</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: white">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#a_006">USE
    OF PROCEEDS</A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">32</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#a_005">CAPITALIZATION</A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">33</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: white">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#a_004">DIVIDEND
    POLICY</A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">34</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#a_003">DILUTION</A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">35</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: white">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#a_002">SELECTED
    SUMMARY COMBINED FINANCIAL AND OTHER DATA</A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">36</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#a_001">MANAGEMENT&rsquo;S
    DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS</A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">38</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: white">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="#s_001"><FONT STYLE="font-size: 10pt">HISTORY
    AND CORPORATE STRUCTURE</FONT></A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">52</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#s_002">BUSINESS</A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">55</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: white">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="#s_003"><FONT STYLE="font-size: 10pt">REGULATORY
    ENVIRONMENT AND THE LAWS AND REGULATIONS OF HONG KONG</FONT></A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">66</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#s_004">MANAGEMENT</A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">70</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: white">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="#s_005"><FONT STYLE="font-size: 10pt">PRINCIPAL
    SHAREHOLDERS</FONT></A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">78</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="#s_006"><FONT STYLE="font-size: 10pt">RELATED
    PARTY TRANSACTION</FONT></A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">79</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: white">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="#s_007"><FONT STYLE="font-size: 10pt">DESCRIPTION
    OF SHARE CAPITAL</FONT></A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">80</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#ap_001">CERTAIN CAYMAN ISLANDS COMPANY CONSIDERATIONS</A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">80</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: white">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="#ja_001"><FONT STYLE="font-size: 10pt">SHARES
    ELIGIBLE FOR FUTURE SALE</FONT></A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">88</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="#ja_002"><FONT STYLE="font-size: 10pt">MATERIAL
    TAX CONSIDERATIONS</FONT></A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">89</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: white">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="#ja_003"><FONT STYLE="font-size: 10pt">ENFORCEABILITY
    OF CIVIL LIABILITIES</FONT></A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">94</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#ja_004">UNDERWRITING</A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">95</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: white">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="#ja_005"><FONT STYLE="font-size: 10pt">EXPENSES
    RELATED TO THIS OFFERING</FONT></A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">99</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="#ja_006"><FONT STYLE="font-size: 10pt">LEGAL
    MATTERS</FONT></A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">100</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: white">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="#ja_007"><FONT STYLE="font-size: 10pt">EXPERTS</FONT></A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">101</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="#ja_008"><FONT STYLE="font-size: 10pt">WHERE
    YOU CAN FIND MORE INFORMATION</FONT></A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">102</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: white">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="#ja_009"><FONT STYLE="font-size: 10pt">INDEX
    TO COMBINED FINANCIAL STATEMENTS</FONT></A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">F-1</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Until
[&#9679;], 2024 (the 25<SUP>th</SUP> day after the date of this prospectus), all dealers that buy, sell or trade our Ordinary Shares,
whether or not participating in this Offering, may be required to deliver a prospectus. This is in addition to the dealers&rsquo; obligation
to deliver a prospectus when acting as an underwriter and with respect to their unsold allotments or subscriptions.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 6; Options: NewSection -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: LowerRoman; Name: PageNo -->i<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 2.25pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="dda_001"></A>ABOUT
THIS PROSPECTUS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Neither
we, the Selling Shareholder nor the underwriter have authorized anyone to provide you with any information or to make any representations
other than as contained in this prospectus or in any related free writing prospectus. Neither we nor the underwriter take responsibility
for, nor provide any assurance about the reliability of, any information that others may give you. This prospectus is an offer to sell
only the securities offered hereby, and only under circumstances and in jurisdictions where it is lawful to do so. The information contained
in this prospectus is accurate only as of the date of this prospectus, regardless of the time of delivery of this prospectus or any sale
of the securities. Our business, financial condition, results of operations and prospects may have changed since that date.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 32.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
investors outside the United States: neither we, the Selling Shareholder nor the underwriter have done anything that would permit
this Offering or possession or distribution of this prospectus in any jurisdiction, other than the United States, where action for that
purpose is required. Persons outside the United States who come into possession of this prospectus must inform themselves about, and
observe any restrictions relating to, the Offering of the Ordinary Shares and the distribution of this prospectus outside the United
States.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.45in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are incorporated under the laws of the Cayman Islands as an exempted company with limited liability and a majority of our outstanding
securities are owned by non-U.S. residents. Under the rules of the SEC, we currently qualify for treatment as a &ldquo;foreign private
issuer.&rdquo; As a foreign private issuer, we will not be required to file periodic reports and financial statements with the SEC, as
frequently or as promptly as domestic registrants whose securities are registered under the Securities Exchange Act of 1934, as amended,
or the Exchange Act.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Unless
otherwise indicated, all financial information contained in this prospectus is prepared and presented in accordance with generally accepted
accounting principles in the United States of America (&ldquo;<B>U.S. GAAP</B>&rdquo; or &ldquo;<B>GAAP</B>&rdquo;).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certain
amounts, percentages and other figures included in this prospectus have been subject to rounding adjustments. Accordingly, amounts, percentages
and other figures shown as totals in certain tables or charts may not be the arithmetic aggregation of those that precede them, and amounts
and figures expressed as percentages in the text may not total 100% or, when aggregated may not be the arithmetic aggregation of the
percentages that precede them.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
reporting currency is the Hong Kong dollar. We make no representation that the Hong Kong dollar or U.S. dollar amounts referred to in
this prospectus could have been or could be converted into U.S. dollars or Hong Kong dollars, as the case may be, at any particular rate
or at all.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
prospectus contains translations of certain HK$ amounts into U.S. dollar amounts at specified rates solely for the convenience of the
reader. The relevant exchange rates are listed below:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 85%; font: 10pt Times New Roman, Times, Serif; margin-left: 0.5in">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="6" STYLE="text-align: center; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif">For
    the Year Ended <BR>September 30,</FONT></TD><TD STYLE="padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></TD><TD STYLE="padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif">2022</FONT></TD><TD STYLE="padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 60%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Period Average HK$: US$ exchange
    rate</FONT></TD><TD STYLE="width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 16%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">7.85</FONT></TD><TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 16%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">7.85</FONT></TD><TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Numerical
figures included in this prospectus have been subject to rounding adjustments. Accordingly, numerical figures shown as totals in various
tables may not be arithmetic aggregations of the figures that precede them.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Investors
should not place undue reliance on the facts, statistics and data contained in this prospectus with respect to the economies and the
industry. Certain market and industry data included in this prospectus were obtained from independent third-party surveys, market research,
publicly available information, reports of governmental agencies and industry publications and surveys. All market and industry data
used in this prospectus involve a number of assumptions and limitations, and you are cautioned not to give undue weight to such estimates.
Although we believe the information from industry publications and other third-party sources included in this prospectus is reliable,
we do not guarantee the accuracy and completeness of such information. The industry in which we operate is subject to a high degree of
uncertainty and risk due to a variety of factors, including those described in the section titled &ldquo;Risk Factors.&rdquo; These and
other factors could cause results to differ materially from those expressed in the estimates made by the independent parties and by us.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.45in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 7 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: LowerRoman; Name: PageNo -->ii<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="dda_002"></A>SPECIAL
NOTE REGARDING FORWARD-LOOKING STATEMENTS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
prospectus contains forward-looking statements that relate to our current expectations and views of future events. These forward-looking
statements are contained principally in the sections entitled &ldquo;Prospectus Summary,&rdquo; &ldquo;Risk Factors,&rdquo; &ldquo;Use
of Proceeds,&rdquo; &ldquo;Management&rsquo;s Discussion and Analysis of Financial Condition and Results of Operations,&rdquo; and &ldquo;Business.&rdquo;
These statements relate to events that involve known and unknown risks, uncertainties and other factors, including those listed under
&ldquo;Risk Factors,&rdquo; which may cause our actual results, performance or achievements to be materially different from any future
results, performance or achievements expressed or implied by the forward-looking statements.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
some cases, these forward-looking statements can be identified by words or phrases such as &ldquo;believe,&rdquo; &ldquo;plan,&rdquo;
&ldquo;expect,&rdquo; &ldquo;intend,&rdquo; &ldquo;should,&rdquo; &ldquo;seek,&rdquo; &ldquo;estimate,&rdquo; &ldquo;will,&rdquo; &ldquo;aim&rdquo;
and &ldquo;anticipate&rdquo; or other similar expressions, but these are not the exclusive means of identifying such statements. All
statements other than statements of historical facts included in this document, including those regarding future financial position and
results, business strategy, plans and objectives of management for future operations (including development plans and dividends) and
statements on future industry growth are forward-looking statements. In addition, we and our representatives may from time to time make
other oral or written statements which are forward-looking statements, including in our periodic reports that we will file with the SEC,
other information sent to our shareholders and other written materials.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">These
forward-looking statements are subject to risks, uncertainties and assumptions, certain of which are beyond our control. In addition,
these forward-looking statements reflect our current views with respect to future events and are not a guarantee of future performance.
Actual outcomes may differ materially from the information contained in the forward-looking statements as a result of a number of factors,
including, without limitation, the risk factors set forth in &ldquo;Risk Factors&rdquo; and the following:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">our
    business and operating strategies and our various measures to implement such strategies;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">our
    operations and business prospects, including development and capital expenditure plans for our existing business;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">changes
    in policies, legislation, regulations or practices in the industry and place in which we operate that may affect our business operations;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">our
    financial condition, results of operations and dividend policy;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">changes
    in political and economic conditions and competition in the business in which we operate;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    regulatory environment and industry outlook in general;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">catastrophic
    losses from man-made or natural disasters, such as fires, floods, windstorms, earthquakes, diseases, epidemics, other adverse weather
    conditions or natural disasters, war, international or domestic terrorism, civil disturbances and other political or social occurrences;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    loss of key personnel and the inability to replace such personnel on a timely basis or on terms acceptable to us;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    overall economic environment and general market and economic conditions in Hong Kong;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">changes
    in the need for capital and the availability of financing and capital to fund those needs;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">our
    ability to anticipate and respond to changes in consumer performances, tastes and trends; and</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">legal,
    regulatory and other proceedings arising out of our operations.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.7pt; text-align: justify; text-indent: -16.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
forward-looking statements made in this prospectus relate only to events or information as of the date on which the statements are made
in this prospectus. Except as required by law, we undertake no obligation to update or revise publicly any forward-looking statements,
whether as a result of new information, future events or otherwise, after the date on which the statements are made or to reflect the
occurrence of unanticipated events. You should read this prospectus and the documents that we reference in this prospectus and have filed
as exhibits to the Registration Statement, of which this prospectus is a part, completely and with the understanding that our actual
future results or performance may be materially different from what we expect.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 8 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: LowerRoman; Name: PageNo -->iii<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="dda_003"></A>DEFINITIONS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 30%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;707IL&rdquo;</FONT></TD>
    <TD STYLE="width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 68%; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
    707 International Limited, a company incorporated in Hong Kong with limited liability on January 4, 2021 and an indirect wholly-owned
    subsidiary of our Company, which is also referred to as &ldquo;Operating Subsidiary.&rdquo; </FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;Articles
    of Association&rdquo;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
    the articles of association of our Company adopted on [&#9679;], as amended from time to time, a copy of which is filed as Exhibit
    [&#9679;] to this Registration Statement.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;Beta
    Alpha&rdquo;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
    Beta Alpha Holdings Limited, a company incorporated in the BVI with limited liability on February 14, 2024 and our direct wholly-owned
    subsidiary.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;Business
    Day&rdquo;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
    a day (other than a Saturday, Sunday or public holiday in the U.S.) on which licensed banks in the U.S. are generally open for normal
    business to the public.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;BVI&rdquo;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
    British Virgin Islands.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;China&rdquo;
    or the &ldquo;PRC&rdquo;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
    the People&rsquo;s Republic of China, excluding, for the purpose of this prospectus only, the special administrative regions of Hong
    Kong, the Macau Special Administrative Region and Taiwan.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;Companies
    Act&rdquo;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
    the Companies Act (as revised) of the Cayman Islands, as amended, supplemented or otherwise modified from time to time.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;Companies
    Ordinance&rdquo;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
    the Companies Ordinance (Chapter 622 of the Laws of Hong Kong), as amended, supplemented or otherwise modified from time to time.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;Company&rdquo;,
    &ldquo;the Company&rdquo;, or &ldquo;our Company&rdquo;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
    707 Cayman Holdings Limited, a company incorporated in the Cayman Islands as an exempted company with limited liability on February
    2, 2024.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;Employees&rsquo;
    Compensation Ordinance&rdquo;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
    the Employees&rsquo; Compensation Ordinance (Chapter 282 of the Laws of Hong Kong), as amended, supplemented or otherwise modified
    from time to time.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;Employment
    Ordinance&rdquo;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
    the Employment Ordinance (Chapter 57 of the Laws of Hong Kong, as amended, supplemented or otherwise modified from time to time).</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;Exchange
    Act&rdquo;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
    the United States Securities Exchange Act of 1934, as amended. </FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 30%; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;Expert
    Core&rdquo;</FONT></TD>
    <TD STYLE="width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 68%; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
    Expert Core Enterprises Limited, a company incorporated in the BVI with limited liability and wholly-owned by Mr. Ho Tung Ho, an
    Independent Third Party, being an existing shareholder of our Company.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;FINRA&rdquo;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
    Financial Industry Regulatory Authority, Inc. </FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;Goldstone&rdquo;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
    Goldstone Capital Limited, a company incorporated in the BVI with limited liability and wholly-owned by Mr. Kwok Shun Tim, an Independent
    Third Party, being an existing shareholder of our Company.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;Group,&rdquo;
    &ldquo;our Group,&rdquo; &ldquo;we&rdquo; or &ldquo;us&rdquo;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
    our Company and our subsidiaries, including our Operating Subsidiary. </FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;HK$,&rdquo;
    &ldquo;Hong Kong dollars&rdquo; or &ldquo;HK dollars&rdquo; </FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
    Hong Kong dollars, the lawful currency of Hong Kong. </FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;Harmony
    Prime&rdquo;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
    Harmony Prime Limited, a company incorporated in the BVI with limited liability and wholly-owned by Ms. Law Kam Yan, Debby, an Independent
    Third Party, being an existing shareholder of our Company.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;Independent
    Third Party(ies)&rdquo;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
    a person or company who or which is independent of and is not a 5% beneficial owner (as defined in Rule 13d-3 promulgated under the
    Exchange Act) of, does not control and is not controlled by or under common control with any 5% owner and is not the spouse or descendant
    (by birth or adoption) of any 5% beneficial owner of the Company. </FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;JME&rdquo;
    or &ldquo;Controlling Shareholder&rdquo;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
    JME International Holdings Limited, a company incorporated in the BVI with limited liability on February 1, 2024 and wholly-owned
    by Mr. Cheung, our chief executive officer and executive officer. </FONT></TD></TR>
</TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

<!-- Field: Page; Sequence: 9 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: LowerRoman; Name: PageNo -->iv<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0"></P>

<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; width: 30%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;Long
    Vehicle&rdquo;</FONT></TD>
    <TD STYLE="width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify; width: 68%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
    Long Vehicle Limited Capital Limited, a company incorporated in the BVI with limited liability and wholly-owned by Mr. Zhang Xiongfeng,
    an Independent Third Party, being an existing shareholder of our Company.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;Listing&rdquo;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
    the listing of our Ordinary Shares on the Nasdaq Capital Market or other national securities exchange. </FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;Mandatory
    Provident Fund Schemes Ordinance&rdquo;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
    the Mandatory Provident Fund Schemes Ordinance (Chapter 485 of the Laws of Hong Kong), as amended, supplemented or otherwise modified
    from time to time.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 30%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;Memorandum
    of Association&rdquo; or &ldquo;Memorandum&rdquo;</FONT></TD>
    <TD STYLE="width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
    the amended and restated memorandum of association of our Company adopted on [&#9679;], 2024 and as supplemented, amended or otherwise
    modified from time to time, a copy of which is filed as Exhibit [&#9679;] to our Registration Statement of which this prospectus
    forms a part.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;Minimum
    Wage Ordinance&rdquo;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
    the Minimum Wage Ordinance (Chapter 608 of the Laws of Hong Kong), as amended, supplemented or otherwise modified from time to time.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;MPF&rdquo;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
    mandatory provident fund to be contributed by an employer in accordance with the Mandatory Provident Fund Schemes Ordinance.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;MPF
    Authority&rdquo;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
    the Mandatory Provident Fund Scheme Authority of Hong Kong. </FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;Mr.
    Chak&rdquo;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
    Mr. Chak Ka Wai, the chief financial officer of our Company.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;Mr.
    Cheung&rdquo;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
    Mr. Cheung Lui, an executive director and the chief executive officer of our Company and an indirect controlling shareholder of our
    Company through JME. </FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;Mr.
    Sfez&rdquo;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
    Mr. Jose Sfez, chairman and an executive director of our Company.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;Offering&rdquo;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
    the offer of Ordinary Shares by our Company and the Selling Shareholder pursuant to this prospectus.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><P STYLE="margin: 0"> &ldquo;Operating Subsidiary<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&rdquo;</FONT> </P>


</TD>
    <TD> &nbsp; </TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"> means 707IL. </TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;Ordinary
    Shares&rdquo;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
    ordinary share(s) with par value of US$0.001 each in the share capital of our Company. </FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;Pandemic&rdquo;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
    the COVID-19 pandemic which persisted from early 2020 to late 2022.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;Regulation
    S&rdquo;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
    Regulation S under the U.S. Securities Act. </FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;Resale
    Shareholders&rdquo; </FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
    collectively Expert Core, Harmony Prime, Goldstone and Long Vehicle and each a &ldquo;Resale Shareholder&rdquo;. The Resale
    Shareholders are registering their Shares for sale pursuant to the Resale Prospectus but such are not underwritten nor sold by the
    underwriter.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;Sarbanes
    Oxley Act&rdquo;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
    The Sarbanes-Oxley Act of 2002. </FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;SEC&rdquo;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
    the United States Securities and Exchange Commission. </FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;Securities
    Act&rdquo;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
    the Securities Act of 1933, as amended. </FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;SKU&rdquo;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
    stock keeping unit, which is an identification of a particular product (for example by type, color and/or size) that facilitates
    it to be tracked for inventory purposes.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"> &ldquo;Selling Shareholder&rdquo; </TD>
    <TD> &nbsp; </TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> means
                                            JME. </P></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;U.S.,&rdquo;
    &ldquo;United States&rdquo; or &ldquo;US&rdquo; </FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
    the United States of America. </FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;US$&rdquo;
    or &ldquo;U.S. dollars&rdquo; </FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
    United States dollars, the lawful currency of the United States of America. </FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;U.S.
    GAAP&rdquo; </FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">means
    the generally accepted accounting principles in the United States of America. </FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 10 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: LowerRoman; Name: PageNo -->v<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 2.25pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="dda_004"></A>PROSPECTUS
SUMMARY</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 2.25pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>This
summary highlights information contained elsewhere in this prospectus. This summary may not contain all of the information that may be
important to you, and we urge you to read this entire prospectus carefully, including the &ldquo;Risk Factors,&rdquo; &ldquo;Business&rdquo;
and &ldquo;Management&rsquo;s Discussion and Analysis of Financial Condition and Results of Operations&rdquo; sections and our combined
financial statements and notes to those statements, included elsewhere in this prospectus, before deciding to invest in our Ordinary
Shares. This prospectus includes forward-looking statements that involve risks and uncertainties. See &ldquo;Special Note Regarding Forward-Looking
Statements.&rdquo;</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Overview</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are a Hong Kong-based company that sells quality apparel products and provides supply chain management total solutions to our customers
spanning from Western Europe, North America to the Middle East. We were founded in 2021 and became wholly-owned by Mr. Cheung, executive
director and chief executive officer, in May 2022 and have grown, in a short period of time, building relationships with a diverse range
of customers. Our customers include mid-size brand owners and apparel companies that have comprehensive operations with private labels
that are sold worldwide.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Our
Competitive Strengths</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
believe our competitive strengths lie in the following:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
                                            management team possesses extensive apparel industry experience;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
                                            apparel supply chain management services offer total solutions to our customers;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
                                            have built a good relationship with an established network of experienced third-party manufacturers;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
                                            have a diversified range of customers;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
                                            have stringent quality assurance and control measures; and</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
                                            operate in a cost effective and asset-light manner.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Our
Growth Strategies</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
plan to grow our business in the following ways: (i) build on our core business of selling quality apparel products and offering
supply chain management total solutions to our customers; (ii) to expand into developing and selling our own brand of quality apparel
products to retail customers in Hong Kong; and (iii) to distribute our customers&rsquo; apparel products on our sales platforms in Hong
Kong, primarily online and through social media platforms with minimal brick-and-mortar stores. To execute this distribution, we plan
to offer live streams of our apparel products through social media platforms and customers can place orders for them through our website,
mobile app, social media accounts or brick-and-mortar store(s) at a discount for a short preview period after the live stream.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">To
implement our business growth, we plan to (i) expand our product development department, merchandising department and logistics department;
(ii) set up a sales and marketing department and an information technology department; (iii) hire our own team of inhouse designers to
support our product development department; (iv) acquire state-of-the-art computer aided design software and tools for use by our designers;
(v) expand our warehouse; (vi) revamp our current website and build a new mobile app; (vii) upgrade our enterprise resource planning
(&ldquo;ERP&rdquo;) system, to cater for this new business; (viii) set up at least one brick-and-mortar store in a densely populated
mixed commercial and residential district in Hong Kong which can be accessed conveniently by public transport as well; (ix) expand
overseas if this business model proves successful; and (x) acquire the rights from more labels to distribute their apparel products on
our sales platforms.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Corporate
Information</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
were incorporated in the Cayman Islands on February 2, 2024. Our registered office in the Cayman Islands is located at Harneys Fiduciary
(Cayman) Limited, 4<SUP>th</SUP> Floor, Harbour Place, 103 South Church Street, P.O. Box 10240, Grand Cayman KY1-1002, Cayman Islands.
Our administrative office is located at 5/F., AIA Financial Centre, 712 Prince Edward Road East, San Po Kong, Kowloon, Hong Kong. Our
telephone number is +852 3471 8000. The information contained on our website (http://www.707limited.com) does not form part of this prospectus.
Our agent for service of process in the United States is Cogency Global Inc., 122 East 42<SUP>nd</SUP> Street, 18<SUP>th</SUP> Floor,
New York, NY 10168.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 11; Options: NewSection -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Transfers
of Cash to and From Our Subsidiaries</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
business is primarily conducted through our indirect wholly-owned Operating Subsidiary, 707IL. The Cayman Islands holding company will
rely on dividends paid by its subsidiaries, Beta Alpha, our wholly-owned BVI subsidiary and the latter&rsquo;s wholly-owned Operating
Subsidiary, 707IL, for our Company&rsquo;s working capital and cash needs, including the funds necessary to pay any dividends. Our Company
and Beta Alpha are Cayman Islands and BVI holding companies, respectively. Only 707IL operates in Hong Kong.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the fiscal years ended September 2023 and 2022, except for a special dividend of HK$5,700,000 as described in the &ldquo;Dividend
Policy&rdquo;, there had been no transfers, dividends, or distributions between the holding company, our Company, its subsidiaries, or
to its investors. If we decide to pay dividends on any of our Ordinary Shares, as a holding company, we will depend on the receipt of
funds from our Operating Subsidiary through dividend payments. We are permitted under the laws of the Cayman Islands and BVI to provide
funding to our Operating Subsidiary through loans and/or capital contributions without restriction on the amount of the funds loaned
or contributed.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
currently intend to retain all of our available funds and future earnings, if any, for the operation and expansion of our business and
do not anticipate declaring or paying any dividends in the foreseeable future. We do not have a formal cash management policy.
Any future determination related to our dividend policy will be made at the discretion of our board of directors after considering our
financial condition, results of operations, capital requirements, contractual requirements, business prospects and other factors the
board of directors deems relevant, and subject to the restrictions contained in any future financing instruments.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Cayman
Islands.</I> Subject to the Cayman Act and our Memorandum and Articles of Association, our board of directors may declare dividends and
distributions on our Ordinary Shares and authorize payment of the dividends or distributions out of the funds of the Company. No dividend
or distribution shall be paid except out of our realized or unrealized profits, or out of our share premium account unless immediately
following the payment we are able to pay our debts as they fall due in the ordinary course of business. Under Cayman Islands law, a Cayman
Islands company may pay a dividend out of either its profit or share premium account, provided that in no circumstances may a dividend
be paid if such payment would result in the company being unable to pay its debts as they fall due in the ordinary course of business.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>British
Virgin Islands. </I>Under BVI law, the board of directors of our BVI subsidiary may authorize payment of a dividend to its shareholders
as such time and of such an amount as they determine if they are satisfied on reasonable grounds that immediately following the dividend
the value of our assets will exceed our liabilities and we will be able to pay our debts as they become due.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 28.9pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Hong
Kong</I>. Under Hong Kong law, dividends may only be paid out of distributable profits (that is, accumulated realized profits less accumulated
realized losses) or other distributable reserves. Dividends cannot be paid out of share capital. At this time, there are no restrictions
or limitations under the laws of Hong Kong imposed on the conversion of HK dollars into foreign currencies and the remittance of currencies
out of Hong Kong, nor is there any restriction on foreign exchange to transfer cash between the Company and its subsidiaries, across
borders and to U.S. investors, nor are there any restrictions or limitations on distributing earnings from our business and subsidiaries
to the Company and U.S. investors. Under the current practice of the Inland Revenue Department of Hong Kong, no tax is payable in Hong
Kong in respect of dividends paid by us. However, the PRC government may, in the future, impose restrictions or limitations on our
ability to move money out of Hong Kong to distribute earnings and pay dividends to and from the other entities within our organization
or to reinvest in our business outside of Hong Kong. Such restrictions and limitations, if imposed in the future, may delay or hinder
the expansion of our business outside of Hong Kong and may affect our ability to receive funds from 707IL. </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 28.9pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
more information, see &ldquo;Dividend Policy,&rdquo; &ldquo;Risk Factors&rdquo;, &ldquo;Summary Combined Financial and Data&rdquo; and
&ldquo;Combined Statements of Changes in Shareholders&rsquo; Equity&rdquo; in the Report of the independent registered public accounting
firm.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 28.9pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> <B>Corporate Structure</B> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> <B>&nbsp;</B> </P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> <FONT STYLE="font-size: 10pt">The PRC government
may, in the future, disallow our corporate structure</FONT><FONT STYLE="font-size: 8pt"></FONT><FONT STYLE="font-size: 10pt">,
which restrictions would likely result in a material change in our operations and/or in the value of our Ordinary Shares. Such restrictions
may cause the value of our Ordinary Shares to decline significantly in value or be rendered worthless.</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B></B><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Risks
and Challenges</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Investing
in our Ordinary Shares involves risks. You should carefully read and consider all of the information contained in this prospectus (including
in &ldquo;Risk Factors,&rdquo; &ldquo;Management&rsquo;s Discussion and Analysis of Financial Condition and Results of Operations&rdquo;
and our combined financial statements and the notes thereto) before making an investment decision.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
example, see &ldquo;Risk Factors Relating to Doing Business in Hong Kong&rdquo; beginning on page 18 for a detailed discussion
about the number of risks relating to an investment in our Company arising from the legal system in China, including but not
limited to:</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT> </TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">risks
    and uncertainties regarding the enforcement of laws and that rules and regulations in China can change quickly with little advance
    notice &ndash; see &ldquo;Risk Factors &ndash; Risks Relating to Doing Business in Hong Kong - The economic, political and social
    conditions of the PRC as well as its government policies may adversely affect our business and results of operations&rdquo; on page
    18;</FONT> </TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT> </TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    risk that the Chinese government may intervene or influence our operations at any time, or may exert more control over offerings
    conducted overseas and/or foreign investment in China-based issuers, which could result in a material change in our operations
    and/or the value of our Ordinary Shares &ndash; see &ldquo;Risk Factors &ndash; Risk Relating to Doing Business in Hong Kong&rdquo;
    that begins &ldquo;Through long arm provisions under the current PRC laws and regulations, the PRC government may exercise
    significant oversight over the conduct of our business&rdquo; on page 18;</FONT> </TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT> </TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">any
    actions by the Chinese government to exert more oversight and control over offerings that are conducted overseas and/or foreign investment
    in China-based issuers could significantly limit or completely hinder our ability to offer or continue to offer securities to investors
    and cause the value of our Ordinary Shares to significantly decline or be worthless &ndash; see &ldquo;Risk Factors &ndash; Risk Relating to Doing Business in Hong
Kong&rdquo; that begins &ldquo;Through long arm provisions under the current PRC laws and regulations,
the PRC government may exercise significant oversight over the conduct of our business&rdquo; on page 18;</FONT> </TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT> </TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the risk that future audit reports will be prepared by auditors who are inspected by the PCAOB and, as such, future
investors may be deprived of the benefits of inspected and trading in our Ordinary Shares may be prohibited &ndash; see &ldquo;Risk Factors &ndash; Risks Relating to Doing Business in Hong Kong&rdquo; that begins &ldquo;A recent joint statement by the SEC and the PCAOB, rule changes by
Nasdaq, and the HFCAA all call for additional and more stringent criteria to be applied to emerging market companies upon assessing the
qualification of their auditors&rdquo; on page 21.</FONT> </TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT> </TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">under
    the HFCAA if the SEC subsequently determines our audit work is performed by auditors that the PCAOB is unable to inspect or
    investigate completely, and as a result, U.S. national securities exchanges, such as the Nasdaq, may determine to delist our
    securities see &ldquo;Risk Factors - Risks Relating to Doing Business in Hong Kong&rdquo; that begins &ldquo;A recent joint statement by the SEC and the PCAOB, rule changes by Nasdaq,
and the HFCAA all call for additional and more stringent criteria to be applied to emerging market companies upon assessing the qualification
of their auditors&rdquo; on page 21</FONT> </TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT> </TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">that
    the Accelerating Holding Foreign Companies Accountable Act, which became law on December 29, 2022 and amends the HFCAA, requires
    the SEC to prohibit an issuer&rsquo;s securities from trading on any U.S. stock exchanges if its auditor is not subject to PCAOB
    inspections for two consecutive years instead of three, and thus, reduces the time before our Shares may be prohibited from
    trading or delisted see &ldquo;Risk Factors - Risks Relating to Doing Business in Hong Kong&rdquo; that begins &ldquo;A recent joint statement by the SEC and the PCAOB, rule changes by Nasdaq,
and the HFCAA all call for additional and more stringent criteria to be applied to emerging market companies upon assessing the qualification
of their auditors&rdquo; on page 21.</FONT> </TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 20.25pt; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The risks summarized below are qualified
by reference to &ldquo;Risk Factors&rdquo; beginning on page 11 of this prospectus, which you should carefully consider before
making a decision to invest in our Ordinary Shares. If any of these risks actually occurs, our business, financial condition or results
of operations would likely be materially adversely affected. In such case, the trading price of our Ordinary Shares would likely decline,
and you may lose all or part of your investment. In reviewing this prospectus, you should bear in mind that past results are no guarantee
of future performance. See &ldquo;Cautionary Statement Regarding Forward-Looking Statements&rdquo; for a discussion of forward-looking
statements, and the significance of forward-looking statements in the context of this prospectus.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 25.55pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 12 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following is a summary of what our management views as our most significant risk factors including but not limited to the following:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
    we fail to retain business relationships with two major recurring customers or secure new customers, our business, financial condition
    and results of operations may be adversely affected.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
    relatively short operating history in the apparel supply chain management industry may make it difficult to evaluate our prospects
    and future financial results and our past growth rate, revenue and net profit margin may not be indicative of our future growth rate,
    revenue and net profit margin.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
    depend on our management team, particularly Mr. Cheung, and our ability to retain them and attract additional qualified personnel
    is critical to our success and our growth prospects.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
    cash conversion cycle is long and our cash flow may fluctuate due to customers&rsquo; payment practice for apparel products and/or
    apparel-related accessories delivered under the sales contracts.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
    are dependent on third-party manufacturers for the production of apparel products and apparel-related accessories, and any disruption
    to our relationship or their manufacturing operations could adversely affect our apparel supply chain management services.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
    business and results of operations may be adversely affected if we are unable to capture, predict or respond timely to our customers&rsquo;
    and/or the end consumers&rsquo; needs and preferences or keep up with market/seasonal trends for apparel products and/or apparel-related
    accessories.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fluctuations
    in consumer spending caused by social, economic, political and legal developments or instability, as well as any changes in government
    policies, in Western Europe, North America and the Middle East could materially and adversely affect our business, results of operations,
    financial condition and business prospects.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Natural
    disasters and other catastrophic events beyond our control could adversely affect our business operations and financial performance.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
    shift in our customers&rsquo; business model to business-to-business may affect our sales.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
    operate in a competitive market.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
    strong U.S. dollar may affect the demand for our apparel products and apparel-related accessories.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
    we or the third-party manufacturers engaged by us are required to comply with social responsibility and social compliance standards
    or if there are changes in existing laws, regulations and government policies requiring such compliance, we may need to adopt additional
    internal control measures and this may increase our costs and adversely affect our financial performance.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
    we are unable to maintain and protect our intellectual property, or if third parties assert that we infringe on their intellectual
    property rights, our business could suffer.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
    may implement business strategies and future plans that may not be successful.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
    may need to raise additional capital required to grow our business, and we may be unable to raise capital on terms acceptable to
    us or at all.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
    executive officers have no prior experience in operating a U.S. public company, and their inability to operate the public company
    aspects of our business could harm us.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
    we fail to implement and maintain an effective system of internal controls, we may be unable to accurately or timely report our results
    of operations or prevent fraud, and investor confidence and the market price of our Ordinary Shares may be materially and adversely
    affected.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
    will be subject to changing laws, rules and regulations in the U.S. regarding regulatory matters, corporate governance and public
    disclosure that will increase both our costs and the risks associated with non-compliance.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
    business could be adversely affected by information technology systems breakdown or disruption.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    economic, political and social conditions of the PRC as well as its government policies may adversely affect our business and results
    of operations.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risks
    and uncertainties relating to doing business in the jurisdictions in which our Operating Subsidiary operates (including the PRC and
    Hong Kong), beginning on page 18 of this prospectus.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"> &nbsp; </TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"> &#9679; </TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> In
                                            the event the PRC government restricts or prohibits cash transfers for Hong Kong, our ability
                                            to distribute earnings and pay dividends may be impeded, thus limiting our ability to grow
                                            our business or receive earnings to the detriment of our investors, beginning on page 18
                                            of this prospectus and discussed in more detail on page 3 under &ldquo;Transfers of Cash
                                            to and from our Subsidiaries.&rdquo; </P>
</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"> &nbsp; </TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"> &#9679; </TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"> The Chinese regulatory authorities could disallow our
    organizational structure, which would likely result in a material change in our operations and/or a material change in the value
    of the securities we are registering for sale, including that it could cause the value of such securities to significantly decline
    or become worthless. </TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 13 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    market price of our Ordinary Shares may be volatile or may decline regardless of our operating performance, and could result in significant
    losses and you may not be able to resell your shares at or above the Offering price.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">You
    may face difficulties in protecting your interests, and your ability to protect your rights through U.S. courts may be limited, because
    we are incorporated under Cayman Islands law. </FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Because
    we are a Cayman Islands company and all of our business is conducted in Hong Kong you may be unable to bring an action against us
    or our officers and directors or to enforce any judgment you may obtain. </FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
    are a foreign private issuer within the meaning of the rules under the Exchange Act, and as such we are exempt from certain provisions
    applicable to United States domestic public companies.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Holding
Foreign Companies Accountable Act</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
HFCAA states that if the SEC determines that a company has filed audit reports issued by a registered public accounting firm that has
not been subject to inspection by the PCAOB for two consecutive years beginning in 2021, the SEC shall prohibit the company&rsquo;s shares
from being traded on a national securities exchange or in the over-the-counter trading market in the United States.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 25.55pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
March 24, 2021, the SEC adopted interim final rules relating to the implementation of certain disclosure and documentation requirements
of the HFCAA. A company will be required to comply with these rules if the SEC identifies it as having a &ldquo;non-inspection&rdquo;
year under a process to be subsequently established by the SEC. The SEC is assessing how to implement other requirements of the HFCAA,
including the listing and trading prohibitions requirements described above.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 25.55pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
June 22, 2021, the U.S. Senate passed a bill which, if passed by the U.S. House of Representatives and signed into law, would reduce
the number of consecutive non-inspection years required for triggering the prohibitions under the HFCAA from three years to two years,
thus reducing the time period before our Ordinary Shares may be prohibited from trading or being delisted. </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.35in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
December 2, 2021, the SEC issued amendments to finalize rules implementing the submission and disclosure requirements in the HFCAA. The
rules apply to registrants that the SEC identifies as having filed an annual report with an audit report issued by a registered public
accounting firm that is located in a foreign jurisdiction and that PCAOB is unable to inspect or investigate completely because of a
position taken by an authority in foreign jurisdictions.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 25.55pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
December 16, 2021, PCAOB announced the PCAOB HFCAA determinations (the &ldquo;PCAOB determinations&rdquo;) relating to the PCAOB&rsquo;s
inability to inspect or investigate completely registered public accounting firms headquartered in the PRC or Hong Kong, a Special Administrative
Region and dependency of the PRC, because of a position taken by one or more authorities in the PRC or Hong Kong. On December 15, 2022,
the PCAOB issued a report that vacated the PCAOB determination and removed mainland China and Hong Kong from the list of jurisdictions
where it is unable to inspect or investigate completely registered public accounting firms.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 25.55pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
December 29, 2022, legislation titled &ldquo;Consolidated Appropriations Act, 2023&rdquo; (the &ldquo;Consolidated Appropriations Act&rdquo;)
was signed into law by President Biden, which contained, among other things, an identical provision to the Accelerating Holding Foreign
Companies Accountable Act and amended the HFCAA by requiring the SEC to prohibit an issuer&rsquo;s securities from trading on any U.S.
stock exchanges if its auditor is not subject to PCAOB inspections for two consecutive years instead of three, thus reducing the time
period for triggering the prohibition on trading.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 25.55pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
auditor, ARK Pro CPA &amp; Co, the independent registered public accounting firm that issues the audit report included in this prospectus,
as an auditor of companies that are traded publicly in the United States and a firm registered with the PCAOB, is subject to laws in
the United States pursuant to which the PCAOB conducts regular inspections to assess ARK Pro CPA &amp; Co&rsquo;s compliance with applicable
professional standards. ARK Pro CPA &amp; Co is headquartered in Hong Kong. As at the date of this prospectus, our auditor is not subject
to the PCAOB determinations. See &ldquo;Risks Relating to Doing Business in Hong Kong. A recent joint statement by the SEC and
the PCAOB, rule changes by Nasdaq, and the HFCAA all call for additional and more stringent criteria to be applied to emerging market
companies upon assessing the qualification of their auditors, especially the non-U.S. auditors who are not inspected by the PCAOB. These
developments could add uncertainties to our Offering&rdquo; on page 21. The delisting of our Ordinary Shares, or the threat of their
being delisted, may materially and adversely affect the value of your investment. We cannot assure you whether the Nasdaq or other regulatory
authorities will apply additional or more stringent criteria to us. Such uncertainty could cause the market price of our Ordinary Shares
to be materially and adversely affected.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 25.55pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
August 26, 2022, the PCAOB signed a SOP Agreement with the CSRC and the Ministry of Finance of the PRC, taking the first step toward
opening access for the PCAOB to inspect and investigate registered public accounting firms headquartered in mainland China and Hong Kong
completely, consistent with U.S. law. It includes three provisions that, if abided by, would grant the PCAOB complete access for the
first time: (1) the PCAOB has sole discretion to select the firms, audit engagements and potential violations it inspects and investigates
&ndash; without consultation with, nor input from, Chinese authorities; (2) procedures are in place for PCAOB inspectors and investigators
to view complete audit work papers with all information included and for the PCAOB to retain information as needed; and (3) the PCAOB
has direct access to interview and take testimony from all personnel associated with the audits the PCAOB inspects or investigates. If
in the future, the PCAOB is unable to inspect any audit firm used by us, then we may still face the risk of being delisted.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 14 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Recent
Regulatory Developments in the PRC</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Recently,
the PRC government initiated a series of regulatory actions and statements to regulate business operations in certain areas in China,
including cracking down on certain illegal activities in the securities market, enhancing supervision over Chinese-based companies listed
overseas using a VIE structure, adopting new measures to extend the scope of cybersecurity reviews, and expanding efforts in anti-monopoly
enforcement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.45in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
example, on June 10, 2021, the Standing Committee of the National People&rsquo;s Congress enacted the PRC Data Security Law, which took
effect on September 1, 2021. The law requires data collection to be conducted in a legitimate and proper manner, and stipulates that,
for the purpose of data protection, data processing activities must be conducted based on data classification and hierarchical protection
system for data security.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.45in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
July 6, 2021, the General Office of the Communist Party of China Central Committee and the General Office of the State Council jointly
issued a document to crack down on certain illegal activities in the securities markets to promote the high-quality development of the
capital markets, which, among other things, requires the relevant governmental authorities to strengthen cross-border oversight of law-enforcement
and judicial cooperation, to enhance supervision over Chinese-based companies listed overseas, and to establish and improve the system
of extraterritorial application of the PRC securities laws.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.45in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
August 20, 2021, the 30th meeting of the Standing Committee of the 13th National People&rsquo;s Congress voted and passed the &ldquo;Personal
Information Protection Law of the People&rsquo;s Republic of China,&rdquo; or &ldquo;PRC Personal Information Protection Law,&rdquo;
which became effective on November 1, 2021. The PRC Personal Information Protection Law applies to the circumstances that processing
of personal information of natural persons within the territory of China and that is carried out outside of China where (1) such processing
is for the purpose of providing products or services for natural persons within China, (2) such processing is to analyze or evaluate
the behavior of natural persons within China, or (3) there are any other circumstances stipulated by related laws and administrative
regulations.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.45in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.45in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
December 28, 2021, the CAC jointly with the relevant authorities formally published Measures for Cybersecurity Review (2021) which took
effect on February 15, 2022, replacing the former Measures for Cybersecurity Review (2020) issued on April 13, 2020. Measures for Cybersecurity
Review (2021) stipulates that operators of critical information infrastructure purchasing network products and services, and online platform
operators (together with the operators of critical information infrastructure, the &ldquo;Operators&rdquo;) carrying out data processing
activities that affect or may affect national security, shall conduct a cybersecurity review, and any online platform operator who controls
more than one million users&rsquo; personal information must undergo a cybersecurity review by the cybersecurity review office if it
seeks to be listed in a foreign country.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.45in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
do not expect to be subject to the cybersecurity review by the China Securities Regulatory Commission (&ldquo;CSRC&rdquo;) and the Cyberspace
Administration of China (&ldquo;CAC&rdquo;) in relation to this Offering, given that: (1) our Operating Subsidiary is incorporated in
Hong Kong and is located in Hong Kong, not a PRC domestic company, (2) we have no subsidiary, variable interest entity (&ldquo;VIE&rdquo;)
structure or any direct operations in mainland China, and (3) pursuant to the Basic Law of the Hong Kong Special Administrative Region
of the People&rsquo;s Republic of China (&ldquo;Basic Law&rdquo;), which is a national law of the PRC and the constitutional document
for Hong Kong, national laws of the PRC shall not be applied in Hong Kong, except for those listed in Annex III of the Basic Law (which
is confined to laws relating to defense and foreign affairs, as well as other matters outside the autonomy of Hong Kong).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
do not currently expect the Measures for Cybersecurity Review (2021) and the PRC Personal Information Protection Law to have an impact
on our business, operations or this Offering as we do not believe that our Operating Subsidiary would be deemed to be an &ldquo;Operator&rdquo;
on the basis that (i) our Operating Subsidiary is incorporated in Hong Kong, not a PRC domestic company, and operates in Hong Kong without
any subsidiary or VIE structure in mainland China, and each of the Measures for Cybersecurity Review (2021) and the PRC Personal Information
Protection Law remains unclear whether it shall be applied to a company based in Hong Kong; (ii) as of date of this prospectus, our Operating
Subsidiary has in aggregate collected and stored personal information of less than one million users, and that data processed in our
business does not have a bearing on national security and thus may not be classified as core or important data by the authorities; (iii)
all of the data our Operating Subsidiary has collected is stored in servers located in Hong Kong; and (iv) as of the date of this prospectus,
our Operating Subsidiary has not been informed by any PRC governmental authority of any requirement that it files for a cybersecurity
review or a CSRC review. An &ldquo;Operator&rdquo; is required to file for cybersecurity review before listing in the United States.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
February 17, 2023, the CSRC issued the Trial Overseas Listing Measures, which came into effect on March 31, 2023. Under the Trial Overseas
Listing Measures, a domestic enterprise conducting overseas issuance and listing (includes direct and indirect overseas issuance and
listing) shall conduct and complete relevant filing procedures with the CSRC. Any overseas issuance and listing conducted by an issuer
that concurrently meets the following conditions shall be determined as indirect overseas issuance and listing by a domestic enterprise:
(i) 50% or more of its operating revenue, total profit, total assets or net assets as recorded in its audited consolidated financial
statements for the most recent fiscal year is being accounted for by domestic companies; and (ii) the main parts of its business activities
are conducted in mainland China, its principal places of business are located in mainland China, or the senior management in charge of
its business operation and management are mostly Chinese citizens or domiciled in mainland China.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.45in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT>&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based
on the above mentioned, given that (i) the Group currently does not have, nor do it currently intend to establish, any subsidiary
nor plan to enter into any contractual arrangements to establish a VIE structure with any entity in the PRC; (ii) it is not
controlled by any PRC entity or individual; (iii) it does not have any operation in the PRC, nor does it have any partnership or
cooperation with any PRC entity or individual; (iv) it currently does not have, nor does it plan to have, any investment, such as
owning or leasing any asset, in the PRC; (v) none of the senior managers in charge of the business operations and management are
citizens of the PRC or domiciled in mainland China; and (vi) no revenue of the Company is generated from the PRC, this Offering
shall not be deemed as a domestic enterprise that indirectly offer or list securities on an overseas stock exchange, nor does it
requires filing or approvals from the CSRC. We are not subject to any PRC laws and regulations except to those applicable to Hong
Kong listed in Annex III of the Basic Law. We believe, and we have been advised by our PRC legal counsel, that we do not need permission or approval from the Chinese government to operate our business or offer our Ordinary Shares.
As such, we have not applied for and we have not been denied any permissions or approvals.</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Further,
as of the date of this prospectus, in the opinion of our PRC legal counsel, Guangdong Wesley Law Firm, the Company is not considered
a domestic enterprise under the Trial Measures and the Trial Measures do not apply to the Company, and its listing on Nasdaq does not
require fulfilling the filing procedure to the CSRC. However, there can be no assurance that the relevant PRC governmental authorities,
including the CSRC, would reach the same conclusion as us, or that the CSRC or any other PRC governmental authorities would not promulgate
new rules or new interpretation of current rules (with retrospective effect) to require us to obtain CSRC or other PRC governmental approvals
for this Offering. If we or our Operating Subsidiary inadvertently conclude that such approvals are not required, we may be required
to make corrections, be given a warning, be fined between RMB 1 million and RMB 10 million, warn the responsible person and impose a
fine of not less than RMB 500,000 but not more than RMB 5 million, fine the controlling shareholder not less than RMB 1 million but not
more than RMB 10 million, prevent the Company from entering the securities market and our ability to offer or continue to offer our Ordinary
Shares to investors could be significantly limited or completed hindered, which could cause the value of our Ordinary Shares to significantly
decline or become worthless. Our Group may also face sanctions by the CSRC, the CAC or other PRC regulatory agencies. These regulatory
agencies may impose fines and penalties on our operations in China, limit our ability to pay dividends outside of the PRC, limit our
operations in the PRC, delay or restrict the repatriation of the proceeds from this Offering into the PRC or take other actions that
could have a material adverse effect on our business, financial condition, results of operations and prospects, as well as the trading
price of our securities.</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.45in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.45in"></P>

<!-- Field: Page; Sequence: 15 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.45in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">However,
since these statements and regulatory actions are new and under development, it is highly uncertain how soon the legislative or administrative
regulation-making bodies will respond and what existing or new laws or regulations or detailed implementations and interpretations will
be modified or promulgated, if any. It is also highly uncertain what the potential impact such modified or new laws and regulations will
have on the daily business operations of our Operating Subsidiary, its ability to accept foreign investments and the listing of our Ordinary
Shares on U.S. or other foreign exchanges. If any of our Operating Subsidiary is deemed to be an &ldquo;Operator,&rdquo; or if Measures
for Cybersecurity Review (2021), the PRC Personal Information Protection Law or the Trial Overseas Listing Measures becomes applicable
to our Operating Subsidiary, the business operation of our Operating Subsidiary and the listing of our Ordinary Shares in the United
States could be subject to the CAC&rsquo;s cybersecurity review or CSRC Overseas Issuance and Listing review in the future. If the applicable
laws, regulations, or interpretations change and our Operating Subsidiary becomes subject to the CAC or CSRC review, we cannot assure
you that our Operating Subsidiary will be able to comply with the regulatory requirements in all respects and our current practice of
collecting and processing personal information may be ordered to be rectified or terminated by regulatory authorities. If our Operating
Subsidiary fails to receive or maintain such permissions or if the required approvals are denied, our Operating Subsidiary may become
subject to fines and other penalties which may have a material adverse effect on our business, operations and financial condition and
may hinder our ability to offer or continue to offer Ordinary Shares to investors and cause the value of our Ordinary Shares to significantly
decline or be worthless.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.45in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Additionally,
due to long arm provisions under the current PRC laws and regulations, there remains regulatory uncertainty with respect to the implementation
and interpretation of laws in China. We are also subject to the risks of uncertainty about any future actions the Chinese government
or authorities in Hong Kong may take in this regard.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> Should the Chinese government choose to exercise
significant oversight and discretion over the conduct of our Hong Kong Operating Subsidiary&rsquo;s business, it may intervene in or
influence our operations. Such governmental actions (i) could result in a material change in our Operating Subsidiary&rsquo;s operations;
(ii) could hinder our ability to continue to offer securities to investors; and (iii) may cause the value of our Ordinary Shares to significantly
decline in value or become worthless. </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Implications
of Being a &ldquo;Controlled Company&rdquo;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon
completion of this Offering, JME will be the beneficial owner of an aggregate of [&#9679;] Ordinary Shares which will represent [&#9679;]%
of the then total issued and outstanding Ordinary Shares. As a result, we will be a &ldquo;controlled company&rdquo; within the meaning
of the Nasdaq Stock Market Rules and therefore eligible for certain exemptions from the corporate governance requirements of the Nasdaq
listing rules. For so long as we are a controlled company under that definition, we are permitted to elect to rely, and may rely, on
certain exemptions from corporate governance rules, including:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">an
    exemption from the rule that the compensation of our chief executive officer must be determined or recommended solely by independent
    directors; </FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">an
    exemption from the rule that director nominees be selected or recommended for selection by either a majority of the independent directors
    or a nomination committee comprised solely of independent directors; and</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">an
    exemption from the rule that a majority of our board of directors consist of independent directors.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
a result, you may not have the same protection afforded to shareholders of companies that are subject to these corporate governance requirements
although we currently do not intend to rely on the exemptions.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 9pt; text-align: justify; text-indent: 0.45in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition, our controlling shareholder will be able to exert significant control over our management and affairs, including approval
of significant corporate transactions. Our status as a controlled company could cause our Ordinary Shares to look less attractive to
certain investors or otherwise harm our trading price. As a result, the investors will not have the same protection afforded to shareholders
of companies that are subject to these corporate governance requirements.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.45in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Implications
of Our Being an Emerging Growth Company</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
a company with less than US$1.235 billion in revenue during our last fiscal year, we qualify as an &ldquo;emerging growth company&rdquo;
as defined in the Jumpstart Our Business Startups Act of 2012, or the JOBS Act. An emerging growth company may take advantage of specified
reduced reporting and other requirements that are otherwise applicable generally to public companies. These provisions include:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">may
    present only two years of audited financial statements and only two years of related Management&rsquo;s Discussion and Analysis of
    Financial Condition and Results of Operations, or MD&amp;A;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">are
    not required to provide a detailed narrative disclosure discussing our compensation principles, objectives and elements and analyzing
    how those elements fit with our principles and objectives, which is commonly referred to as &ldquo;compensation discussion and analysis&rdquo;;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">are
    not required to obtain an attestation and report from our auditors on our management&rsquo;s assessment of our internal control over
    financial reporting pursuant to the Sarbanes-Oxley Act of 2002;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">are
    not required to obtain a non-binding advisory vote from our shareholders on executive compensation or golden parachute arrangements
    (commonly referred to as the &ldquo;say-on-pay,&rdquo; &ldquo;say-on frequency&rdquo; and &ldquo;say-on-golden-parachute&rdquo; votes);</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">are
    exempt from certain executive compensation disclosure provisions requiring a pay-for-performance graph and chief executive officer
    pay ratio disclosure;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">are
    eligible to claim longer phase-in periods for the adoption of new or revised financial accounting standards under &sect;107 of the
    JOBS Act; and</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">will
    not be required to conduct an evaluation of our internal control over financial reporting for two years.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.45in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
will take advantage of these reporting exemptions until we are no longer an emerging growth company. We will remain an emerging growth
company until the earliest of (1) the last day of the fiscal year in which the fifth anniversary of the completion of this Offering occurs,
(2) the last day of the fiscal year in which we have total annual gross revenue of at least US$1.235 billion, (3) the date on which we
are deemed to be a &ldquo;large accelerated filer&rdquo; under the Exchange Act, which means the market value of our Ordinary Shares
that are held by non-affiliates exceeds US$700.0 million as of the prior December 31, and (4) the date on which we have issued more than
US$1.0 billion in non-convertible debt during the prior three-year period. We may choose to take advantage of some, but not all, of the
available exemptions. We have included two years of selected financial data in this prospectus in reliance on the first exemption described
above. Accordingly, the information contained herein may be different from the information you receive from other public companies in
which you hold stock.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certain
of these reduced reporting requirements and exemptions were already available to us due to the fact that we also qualify as a &ldquo;smaller
reporting company&rdquo; under SEC rules. For instance, smaller reporting companies are not required to obtain an auditor attestation
and report regarding management&rsquo;s assessment of internal control over financial reporting, are not required to provide a compensation
discussion and analysis, are not required to provide a pay-for-performance graph or chief executive officer pay ratio disclosure, and
may present only two years of audited financial statements and related MD&amp;A disclosure.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.45in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.45in"></P>

<!-- Field: Page; Sequence: 16 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.45in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Implications
of Our Being a Foreign Private Issuer</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon
completion of this Offering, we will report under the Exchange Act as a non-U.S. company with foreign private issuer status. Even after
we no longer qualify as an emerging growth company, as long as we qualify as a foreign private issuer under the Exchange Act, we will
be exempt from certain provisions of the Exchange Act that are applicable to U.S. domestic public companies, including:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">we
    are not required to provide as many Exchange Act reports, or as frequently, as a domestic public company;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">for
    interim reporting, we are permitted to comply solely with our home country requirements, which are less rigorous than the rules that
    apply to domestic public companies;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">we
    are not required to provide the same level of disclosure on certain issues, such as executive compensation;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">we
    are exempt from provisions of Regulation FD aimed at preventing issuers from making selective disclosures of material information;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">we
    are not required to comply with the sections of the Exchange Act regulating the solicitation of proxies, consents or authorizations
    in respect of a security registered under the Exchange Act; and</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">we
    are not required to comply with Section 16 of the Exchange Act requiring insiders to file public reports of their share ownership
    and trading activities and establishing insider liability for profits realized from any &ldquo;short-swing&rdquo; trading transaction.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Both
foreign private issuers and emerging growth companies are also exempt from certain more stringent executive compensation disclosure rules.
Thus, even if we no longer qualify as an emerging growth company but remain a foreign private issuer, we will continue to be exempt from
the more stringent compensation disclosures required of companies that are neither emerging growth companies nor foreign private issuers.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.45in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition, as a company incorporated in the Cayman Islands, we are permitted to adopt certain home country practices in relation to corporate
governance matters that differ significantly from the Nasdaq corporate governance listing requirements. These practices may afford less
protection to shareholders than they would enjoy if we complied fully with corporate governance listing requirements of the Nasdaq.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Transfer
of cash to and from our subsidiaries</B>&nbsp;</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
business is primarily conducted through our wholly-owned subsidiary 707IL in Hong Kong. We, as the Cayman Islands holding company, will
rely on dividends paid by 707IL as well as the intermediary wholly owned subsidiary incorporated in the British Virgin Islands, Beta
Alpha, for our Company&rsquo;s working capital and cash needs, including the funds necessary to pay any dividends.</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the financial years ended September 30, 2022 and 2023, there were no transfer or distributions between the holding company and our subsidiaries
as the corporate reorganization has not yet taken place. The dividends paid for the financial years ended September 30, 2022 and 2023
were paid directly from our Operating Subsidiary to the shareholder. If we decide to pay dividends on any of our Ordinary Shares, as
a holding company, we will depend on the receipt of funds from our subsidiaries through dividend payments. We are permitted under the
laws of the Cayman Islands to provide funding to our operating subsidiaries through loans and/or capital contributions without restriction
on the amount of the funds loaned or contributed.</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Cayman
Islands.</I> Subject to the Cayman Act and our Memorandum and Articles of Association, our board of directors may declare dividends and
distributions on our Ordinary Shares and authorize payment of the dividends or distributions out of the funds of the Company. No dividend
or distribution shall be paid except out of our realized or</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">unrealized
profits, or out of our share premium account unless immediately following the payment we are able to pay our debts as they fall due in
the ordinary course of business. Under Cayman Islands law, a Cayman Islands company may pay a dividend out of either its profit or share
premium account, provided that in no circumstances may a dividend be paid if such payment would result in the company being unable to
pay its debts as they fall due in the ordinary course of business.</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>British
Virgin Islands.</I> Under BVI law, the board of directors of our BVI subsidiary may authorize payment of a dividend to its shareholders
as such time and of such an amount as they determine if they are satisfied on reasonable grounds that immediately following the dividend
the value of our assets will exceed our liabilities and we will be able to pay our debts as they become due.</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Hong
Kong</I>. Under Hong Kong law, dividends may only be paid out of distributable profits (that is, accumulated realized profits less accumulated
realized losses) or other distributable reserves. Dividends cannot be paid out of share capital. As at the date of this prospectus, there
are no restrictions or limitations under the laws of Hong Kong imposed on the conversion of HK dollars into foreign currencies and the
remittance of currencies out of Hong Kong, nor is there any restriction on foreign exchange to transfer cash between the Company and
its subsidiaries, across borders and to U.S. investors, nor are there any restrictions or limitations on distributing earnings from our
business and subsidiaries to the Company and U.S. investors. Under the current practice of the Inland Revenue Department of Hong Kong,
no tax is payable in Hong Kong in respect of dividends paid by us.</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Investors
in our Ordinary Shares should note that, to the extent cash in the business is in Hong Kong or a Hong Kong entity, the funds may not
be available to fund operations or for other use outside of the PRC due to interventions in or the imposition of restrictions and limitations
on the ability of these subsidiaries by the PRC government or Hong Kong Government to transfer cash.</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 17 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Corporate
Structure</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 8.3pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
were incorporated in the Cayman Islands on February 2, 2024. Our registered office in the Cayman Islands is at Harneys Fiduciary (Cayman)
Limited, 4th Floor, Harbour Place, 103 South Church Street, P.O. Box 10240, Grand Cayman KY1-1002, Cayman Islands. Our principal executive
office is at 5/F., AIA Financial Centre, 712 Prince Edward Road East, San Po Kong, Kowloon, Hong Kong. Our telephone number is +852 3471
8000. Our website address is http://www.707limited.com. The information contained on our website does not form part of this prospectus.
Our agent for service of process in the United States is Cogency Global Inc., 122 East 42<SUP>nd</SUP> Street, 18<SUP>th</SUP> Floor,
New York, NY 10168.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
chart below sets out our corporate structure after giving effect to an internal reorganization which has not yet been completed.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><IMG SRC="formdrsa_002.jpg" ALT=""><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The chart below sets out our corporate structure
after giving effect to this Offering to invest in the Company. </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><IMG SRC="formdrsa_003.jpg" ALT=""><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
description of our Operating Subsidiary is set out below.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">707IL
was incorporated in Hong Kong as a private company limited by shares on January 4, 2021. Following an internal group reorganization
completed on [&#9679;], 707IL became our indirect wholly-owned subsidiary. Since its incorporation, 707IL has been carrying on the
business of the sale of quality apparel products and provision of supply chain management total solutions to our customers spanning
from Western Europe, North America to the Middle East. An investment in our Company is an investment in the Cayman Islands
holding company. </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 18 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>THE
OFFERING</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 28%; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Offering
    Price</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 70%; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    Offering price will be between US$[&#9679;] and US$[&#9679;] per Ordinary Share. </FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Ordinary
    Shares offered by us and the Selling Shareholder </B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[&#9679;]
    Ordinary Shares, as to [&#9679;] Ordinary Shares offered by us and [&#9679;] Ordinary Shares by JME. </FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Ordinary
    Shares issued and outstanding prior to this Offering</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[&#9679;]
    Ordinary Shares.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Ordinary
    Shares issued and outstanding immediately after this Offering</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[&#9679;]
    Ordinary Shares. </FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Gross
    Proceeds</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">US$[&#9679;]
    </FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Use
    of proceeds</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
    estimate that we will receive net proceeds from this Offering of up to US$[&#9679;], based on an assumed price to the public in this
    Offering of US$[&#9679;] (being the estimated mid-point of the offer price range stated on the cover of this prospectus), after deducting
    underwriting fees and commissions and estimated Offering expenses. We currently intend to use the net proceeds from this Offering
    for (i) acquiring further brands and/or licensing of new brands for distribution and sale; (ii) branding and marketing; (iii) hiring
    additional staff and building our sales and marketing team; (iv) revamping our website and to build a new mobile app; (v) digitalization
    of systems through investment in software such as enterprise resource planning and human resource management; (vi) repayment of interest
    free loans made by Mr. Cheung to us in connection with obtaining a listing of our shares on the Nasdaq and general corporate purposes;
    and (vii) for working capital and general corporate purposes. </FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Dividend
    policy </B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
    board of directors will take into account, among other things, the following factors when deciding whether to propose a dividend
    and in determining the dividend amount: (a) operating and financial results; (b) cash flow situation; (c) business conditions and
    strategies; (d) future operations and earnings; (e) taxation considerations; (f) interim dividends paid, if any; (g) capital requirements
    and expenditure plans; (h) interests of shareholders; (i) statutory and regulatory restrictions; (j) any restrictions on payment
    of dividends; and (k) any other factors that our board of directors may consider relevant. It is our current policy to retain all
    earnings for use by the Company in its business. See &ldquo;Dividend Policy&rdquo; for more information. </FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Lock-up</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We,
    each of our directors and executive officers and our principal shareholders, except for JME with respect to certain of its Ordinary
    Shares registered for resale under the Resale Prospectus, have agreed, subject to certain exceptions, for a period of 180 days after
    the closing of the Offering, not to, except in connection with this Offering, offer, pledge, sell, contract to sell, sell any option
    or contract to purchase, purchase any option or contract to sell, grant any option, right or warrant to purchase, lend or otherwise
    transfer or dispose of, directly or indirectly, any Ordinary Shares or any other securities convertible into or exercisable or exchangeable
    for Ordinary Shares, or enter into any swap or other arrangement that transfers to another, in whole or in part, any of the economic
    consequences of ownership of Ordinary Shares. The Resale Shareholders other than JME, Expert Core and Harmony Prime have agreed to
    enter into Leak-Out Agreements with respect to certain of their Ordinary Shares covered by the Resale Prospectus. See &ldquo;Shares
    Eligible for Future Sale&rdquo; and &ldquo;Underwriting&mdash;Lock-Up Agreements&rdquo; and &ldquo;Leak-Out Agreements.&rdquo; </FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 28%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Risk
    factors</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 70%; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Investing
    in our Ordinary Shares involves risks. See &ldquo;Risk Factors&rdquo; beginning on page 11 of this prospectus for a discussion
    of factors you should carefully consider before deciding to invest in our Ordinary Shares. </FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Listing</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
    plan to apply for the listing of the Ordinary Shares on the Nasdaq Capital Market. </FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Proposed
    trading symbol</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[&#9679;]</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Transfer
    agent</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[&#9679;]</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Payment
    and settlement</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    underwriter expects to deliver the Ordinary Shares against payment therefor through the facilities of the Depository Trust Company
    on [&#9679;], 2024. </FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 19 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Summary
Financial Data</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following summary combined statements of operations and cash flow data for the years ended September 30, 2023 and 2022 have been derived
from our combined financial statements included elsewhere in this prospectus. You should read the following summary financial data together
with our financial statements and the related notes appearing at the end of this prospectus, &ldquo;Selected Combined Financial and Other
Data,&rdquo; &ldquo;Capitalization&rdquo; and &ldquo;Management&rsquo;s Discussion and Analysis of Financial Condition and Results of
Operations.&rdquo; Our combined financial statements are prepared and presented in accordance with United States generally accepted accounting
principles, or U.S. GAAP, our combined financial statements have been prepared as if the current corporate structure had been in existence
throughout the periods presented.</FONT></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Results
of Operations Data:</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">For the fiscal</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">year ended</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">September 30,</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></P></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">For the fiscal</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">year ended</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">September 30,</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></P></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">For the fiscal</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">year ended</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">September 30,</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">2022</FONT></P></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HK$&rsquo;000</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">US$&rsquo;000</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HK$&rsquo;000</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; width: 46%"><FONT STYLE="font-family: Times New Roman, Times, Serif">Revenues</FONT></TD><TD STYLE="width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">83,996</FONT></TD><TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">10,700</FONT></TD><TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">38,105</FONT></TD><TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Net income</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">6,561</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">836</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2,180</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Net income per share attributable to ordinary
    shareholders</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">6,561</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">836</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2,180</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Weighted average number of Ordinary Shares outstanding</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">999,999</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">999,999</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">999,999</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Balance
Sheet Data:</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 1.5pt; font-size: 11pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">As at</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">September 30,</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></P></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">As at</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">September 30,</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></P></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">As at</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">September 30,</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">2022</FONT></P></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 1.5pt; font-size: 11pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HK$&rsquo;000</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">US$&rsquo;000</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HK$&rsquo;000</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left; font-size: 11pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font-size: 11pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font-size: 11pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font-size: 11pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font-size: 11pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font-size: 11pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font-size: 11pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 46%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Cash and cash equivalents</FONT></TD><TD STYLE="width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">12,750</FONT></TD><TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">1,624</FONT></TD><TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">16,106</FONT></TD><TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Working capital</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(1,523</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(194</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">1,910</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Total assets</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">37,243</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">4,744</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">19,070</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Total liabilities</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">34,297</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">4,369</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">16,984</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Total liabilities and shareholders&rsquo; equity</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">37,243</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">4,744</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">19,070</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 20 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="dda_005"></A>RISK
FACTORS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Investing
in our Ordinary Shares is highly speculative and involves a significant degree of risk. You should carefully consider the following risks,
as well as other information contained in this prospectus, before making an investment in our Company. The risks discussed below could
materially and adversely affect our business, prospects, financial condition, results of operations, cash flows, ability to pay dividends
and the trading price of our Ordinary Shares. Additional risks and uncertainties not currently known to us or that we currently deem
to be immaterial may also materially and adversely affect our business, prospects, financial condition, results of operations, cash flows
and ability to pay dividends, and you may lose all or part of your investment.</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Risks
Relating to Our Business and Industry</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>If
we fail to retain business relationships with two major recurring customers or secure new customers, our business, financial condition
and results of operations may be adversely affected.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Two
major recurring customers contributed approximately 75.2% and 81.2% of our revenue during the fiscal years ended September 30, 2022 and
2023, respectively. We have not signed any long-term contracts with these two customers and they are not obligated to continue placing
any sales orders with us at all or at the comparable purchase level or on terms which they historically had done. There is no assurance
that they will continue to engage us for our apparel supply chain management services and source apparel products and/or apparel-related
accessories via us in the future. If either of these two major recurring customers ceases to transact with us or reduce the amount of
sales orders placed through us, we may be unable to timely identify new customers for new orders to make up for the lost sales. Even
if new orders are obtained, they may not be on comparable or better commercial terms, and our business prospects and results of operations
may be adversely affected.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
ability to obtain new business from our customers and to maintain good business relationship with them is subject to the stability of
their operations and to their business strategies, both of which are beyond our control and our ability to predict. If our existing customers
decide to change their business strategies, such as downsizing their business or suspending or ceasing their development or expansion
plans due to changes in end consumer spending habits, market conditions, business strategies or performance, their demand for our services
may fall or they may switch to only working with service providers that are willing to offer highly competitive quotations or a longer
payment period or to accept commercially less favorable terms. Even if we are prepared to match the terms of our competitors, there is
still no assurance that we will be awarded with the sales contract, and hence we cannot guarantee that there will be sufficient new and
sizeable sales contracts in our pipeline to sustain our business and maintain or improve our current results of operations and financial
condition. Any failure to obtain new sales orders from our customers or a significant decrease in the value of the new sales contracts
and/or our customers&rsquo; significant delay in or failure to make payments to us could lead to loss of revenue and/or affect our liquidity
and thus affect our business adversely. Accordingly, if we are unable to obtain business from new customers to diversify our customer
portfolio, our business, financial condition and results of operations may be adversely affected.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 21.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Our
relatively short operating history in the apparel supply chain management industry may make it difficult to evaluate our prospects and
future financial results and our past growth rate, revenue and net profit margin may not be indicative of our future growth rate, revenue
and net profit margin.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the fiscal years ended September 30, 2022 and 2023, our revenue amounted to approximately HK$38.1 million and HK$84.0 million, respectively,
representing a year-on-year growth rate of approximately 1.2 times. We have built a relationship with a range of customers, which include
mid-size brand owners and apparel companies, some of whom have operations overseas with private labels that are sold internationally
and locally and the number of our customers have increased from 7 in the fiscal year ended September 30, 2022 to 10 in the fiscal year
ended September 30, 2023. However, there is no assurance that we will continue to grow at the rate we experienced during the fiscal years
ended September 30, 2022 and 2023. There is also no assurance that we will be able to successfully implement our business strategies
and capture a larger market or expand our customer base in the future. If we are unable to implement our business strategies successfully,
our results of operations and prospects may be materially and adversely affected.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
is an inherent risk in using historical financial information to project or estimate our financial performance in the future, as it only
reflects our past performance under particular conditions, especially the unprecedented Pandemic. We may be unable to sustain our historical
growth rate, revenue and net profit margin for various reasons, such as deterioration in the market conditions in the countries in which
our customers or their businesses are based, intensification of competition among the apparel supply chain management service providers,
inflation, high unemployment and other unforeseen factors which may affect the spending habits of end consumers and hence reduce the
number of sales contracts awarded to us and/or reduce our profit margins under the sales contracts. There is no assurance that we will
be able to achieve the performance we previously did. As such, our relatively short operating history in the apparel supply chain management
industry may make it difficult to evaluate our prospects and future financial results. Investors should not solely rely on our historical
financial information as an indication of our future financial or operating performance.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<!-- Field: Page; Sequence: 21 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>We
depend on our management team, particularly Mr. Cheung, and our ability to retain them and attract additional qualified personnel is
critical to our success and our growth prospects.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
business operations depend on the continuing services of our management team, particularly Mr. Cheung, our ultimate controlling shareholder,
executive director and chief executive officer who has over 18 years of experience in the apparel industry and is instrumental in business
development and the rapid growth of our Group, and other members of the management team, including our chairman and executive director,
Mr. Sfez, our executive director and chief financial officer, Mr. Chak and the heads of our product development department and the merchandising
department, who each have approximately 30 years of experience in their respective field of expertise, possess extensive apparel industry
knowledge and experience and have considerable experience in working with renowned international fashion labels. While we have provided
different incentives to our management team, we cannot assure you that we can continue to retain their services. If one or more members
of our management team were unable or unwilling to continue in their present positions, we may be unable to replace them easily or at
all, our future growth may be constrained, our business may be severely disrupted and our financial condition and results of operations
may be materially and adversely affected (and all these can be particularly problematic because we have not maintained any key man insurance
policy for Mr. Cheung and/or any other member of our management team), and we may incur additional expenses to recruit, train and retain
qualified personnel. In addition, although we have entered into confidentiality and non-competition agreements with our executive directors,
there is no assurance that they will not join one of our competitors or form a competing business. If any dispute arises between us and
our current or former executive directors, we may have to incur substantial costs and expenses in order to enforce such agreements or
we may be unable to enforce them at all.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
management of our existing operations, the expansion of our customer base and our future growth will depend on our ability to continue
to identify, hire, train and retain experienced and qualified employees or consultants. We may be unable to continue to hire or retain
key management personnel and other experienced and qualified employees or consultants and this could adversely impact our operations
and growth.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>There
is no guarantee that we will receive payments from our customers in full on time or at all.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
generally request all our customers to provide a deposit to us at the signing of a sales contract, with the balance to be settled before
shipment (for new customers) or up to 30 days after shipment (for recurring customers). In the case of recurring customers which have
a good credit history with us, we may waive the requirement for a deposit and grant them a credit period of up to 45 days after shipment.
There is no assurance that our customers will remain solvent or that our customers will pay us in full in a timely manner or at all.
We could be engaged in prolonged negotiations with our customers with respect to the settlement of payments and could incur costs to
enforce such payments from time to time. We have taken out credit insurance to cover the unpaid receivables but the policy does not cover
all the unpaid receivables and there is a limit to the amount of turnover covered by such policy and the number of claims that we could
make under the policy. Any failure by our customers to make any payment on time may have a material adverse effect on our liquidity and
any failure by our customers to pay us in full may have a material adverse effect on our business, results of operations and financial
condition.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Our
cash conversion cycle is long and our cash flow may fluctuate due to customers&rsquo; payment practice for apparel products and/or apparel-related
accessories delivered under the sales contracts.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
payment terms under a sales contract and the back-to-back purchase contract are subject to negotiation between ourselves and our customers
on the one hand and between ourselves and the third-party manufacturer on the other, and hence will not match in most circumstances.
The third-party manufacturers may request a deposit from us at the signing of the purchase contract but our customers may only pay us
within 45 days after the finished apparel products and/or apparel-related accessories are shipped to them. As the lead time between the
placing of orders by our customers and the completion of bulk production and delivery is generally between two to six months, we may
incur net cash outflows for a sales order and it is uncertain when our cash flows of a particular sales order will turn from net cash
outflows into cumulative net cash inflow as it depends on the delivery schedule and the payment practice of our customer. Given our cash
conversion cycle is long and the timing of payment by our customers is uncertain, if we take up a large number of significant sales orders
at a particular point of time and all the third-party manufacturers require deposits from us, we may not have sufficient and timely cash
inflow from other sales orders to cover the position. We rely on prompt settlement of our invoices to meet our payment obligations to
third-party manufacturers. If there is a material mismatch in time between receipt of payments from our customers and payment to third-party
manufacturers and we fail to manage the fluctuation of our cash flow, our corresponding cash flow position and, in turn, our business,
results of operations and financial conditions could be materially and adversely affected.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>We
have a loan outstanding to our chief executive officer, executive director and controlling shareholder that is repayable in full upon
the closing of this Offering, regardless of the amount of funds raised by us.</I></B></FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
October 2023, we entered into the loan facility with our major shareholder, Mr. Cheung to obtain his personal loan to support the transactions
in connection with this Offering. The loan is up to the aggregate amount of HK$15 million (US$1.9 million) and is non-interest bearing,
unsecured and payable promptly after the date on which the Company consummates this Offering. As of the date of this report, we had an
aggregate outstanding balance of $[&#9679;] under such note. In the event the Offering size is less than expected, it would leave us
with less proceeds that expected for other uses and our management has the discretion to allocate the shortfall among other uses, which
could result in less funds being available than expected, and our ability to grow our business could be impeded.</FONT> </P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>


<!-- Field: Page; Sequence: 22 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>We
are dependent on third-party manufacturers for the production of apparel products and apparel-related accessories, and any disruption
to our relationship or their manufacturing operations could adversely affect our apparel supply chain management services.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
the apparel products and apparel-related accessories we sourced for our customers during the fiscal years ended September 30, 2022 and
2023 were produced by third-party manufacturers located in the PRC and Vietnam. As such, we rely heavily on the ability and efficiency
of third-party manufacturers to produce apparel products and apparel-related accessories for our customers and third-party manufacturers
play a vital role in our apparel supply chain management services. We do not enter into any long-term contracts with third-party manufacturers
and purchase contracts are signed with them on a case-by-case basis depending on the needs and requirements of our customers. There is
no assurance that all or any of the third-party manufacturers that we have worked with during the fiscal years ended September 30, 2022
and 2023 will continue to produce apparel products and/or apparel-related accessories for us at our desired quality and quantity, in
a timely manner and on terms commercially acceptable to us. Any disruption to such third-party manufacturers&rsquo; production may inevitably
have an impact on their ability to produce the apparels products and/or apparel-related accessories in line with our required schedule.
If any of such third-party manufacturers terminates its business relationship with us for any reason or if there were changes to the
current business arrangements, we may be unable to source suitable and stable supply of apparel products and/or apparel-related accessories
from comparable alternative third-party manufacturers in a timely manner or on terms commercially acceptable to us. Any of the above
may result in production delay which would adversely affect our ability to fulfil our customers&rsquo; orders and may result in our customers
cancelling their sales orders with us, and these will adversely affect our sales and profitability.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Moreover,
as we do not enter into any long-term contracts with the third-party manufacturers, the contractual terms offered by them may also be
susceptible to fluctuations with regard to pricing, timing, quality and the market condition at the time of negotiation. Any increase
in their costs may be passed on to us but we might be unable to pass on all or part of the increase in costs to our customers, which
may have a material adverse effect on our financial performance.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>We
rely on a limited number of suppliers, the loss of any of which could have a material impact on our ability to make our products and
generate revenues from sales.</I></B></FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the fiscal year ended September 30, 2022 and 2023, our purchases from our five largest suppliers together accounted for approximately
83.4% and 67.2% of our total purchases, respectively, while our purchase from our largest supplier accounted for approximately 25.8%
and 22.3%, respectively, of our total purchases for the same periods. Our success depends on our ability to maintain close cooperation
with our existing pool of suppliers and our ability to secure new and efficient supply chain solutions and production capacities. We
do not enter into any long-term contracts with the suppliers, the contractual terms offered by them may also be susceptible to fluctuations
with regard to pricing, timing, quality and the market condition at the time of negotiation. If we lose one or more of our suppliers,
our ability to meet customer demand may suffer and we could lose sales, which may have a material adverse effect on our financial performance.</FONT> </P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Any
failure to maintain an effective quality control system may have a material adverse effect on our reputation, results of operations and
financial condition.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
an apparel supply chain management service provider, quality control is a critical part of the supply chain management total solutions
we provide to our customers. We have a quality control system for our merchandising staff to monitor and inspect the apparel products
and/or apparel-related accessories produced for our customers from the time of production of proto samples (if required), procurement
of raw materials to the apparel products and/or apparel-related accessories being produced during inline production. If there is any
significant failure or deterioration in our quality control system or if we fail to meet or conform to the required specifications of
our customers, it may result in product returns and/or customer claims or complaints and we may lose the customer. All these could have
a material adverse effect on our reputation, results of operations and financial condition.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Our
business and results of operations may be adversely affected if we are unable to capture, predict or respond timely to our customers&rsquo;
and/or the end consumers&rsquo; needs and preferences or keep up with market/seasonal trends for apparel products and/or apparel-related
accessories. </I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
believe that our success is, to a significant extent, attributed to the ability of our product development department to understand the
respective apparel markets of our customers and design/develop apparel products and/or apparel-related accessories that suit our customers&rsquo;
needs and ultimately the appetites of the end consumers. As fashion and taste are subjective matters, the market trend for apparels keeps
changing and apparel products and/or apparel-related accessories are also subject to seasonal trends, we may be unable to capture or
predict the future fashion trend and continue to design/develop apparel products and/or apparel-related accessories that appeals to our
customers and the end consumers. If we fail to (i) capture, predict or respond timely to our customers&rsquo; and/or the end consumers&rsquo;
needs and preferences; or (ii) design/develop appealing and commercially viable apparel products and/or apparel-related accessories that
keep up with market/seasonal trends in a timely manner, our business and results of operations may be adversely affected.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT>&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>If
we have disruption to our supply chain, our results of operations could be adversely affected.</I></B></FONT> </P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT> </P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Transportation
shortages, factory closures, delays in receipt of materials, labor shortages, port congestion and other supply chain disruptions may
lead to prolonged delays in receiving supplies we need to make our products, and in turn could result in delays or our inability to provide
our own products in a timely manner, which could result in lower than anticipated sales, delayed shipments to customers and negative
impacts on customer relationships. Any of these risks could adversely affect our results of operations.</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Fluctuations
in consumer spending caused by social, economic, political and legal developments or instability, as well as any changes in government
policies, in Western Europe, North America and the Middle East could materially and adversely affect our business, results of operations,
financial condition and business prospects.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
customers or their businesses are based in Western Europe, North America and the Middle East. Our customers&rsquo; purchasing decisions
and quantity of orders they place with us, will be heavily influenced by the likely spending habits of the end consumers which, in turn,
will be influenced by macroeconomic conditions in their country of residence. Therefore, our business, results of operations, financial
condition and business prospects are significantly exposed to the social, economic, political and legal developments in Western Europe,
North America and the Middle East. Uncertainties in these areas include, but are not limited to, the risks of war, regional conflicts,
terrorism, extremism, nationalism, nullification of contracts, changes in interest rates, inflation, imposition of capital controls,
foreign ownership restrictions and international sanctions, changes in government policies or introduction of new rules or regulations
concerning the apparel industry (such as new trade barriers, sanctions and boycotts) as well as methods of taxation. In particular, events
with adverse impact on investors&rsquo; confidence and risk appetites, such as general deterioration of the economy in Western Europe,
North America and the Middle East, mass civil disobedience movements (such as strikes and industrial actions), significant fluctuations
in the stock exchange, deterioration of political relations or tightening of foreign investment may lead to an economic downturn in Western
Europe, North America and the Middle East slowing down all sorts of economic activities in general which, in turn, may adversely affect
the spending habits of the end consumers and hence the purchasing decisions of our customers who are or whose businesses are based in
Western Europe, North America and the Middle East. If there were a material decrease in the sales orders from our customers in these
markets or they put greater pricing pressure on us, there is no assurance that we will be able to respond quickly to develop new markets
to make up for the lost sales or to pass on the pricing pressure to our suppliers. All these will adversely affect our business, results
of operations, financial conditions and business prospects.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 23 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
open economies, the domestic economies of Western Europe, North America and the Middle East are affected by many other unpredictable
factors such as global economic, social, legal and political developments and changes in local and international economic and political
situations. There is no assurance that any changes in the existing government policies, economic, social and political conditions and
the business environment in Western Europe, North America and the Middle East in the future, some of which are beyond our control (such
as natural disasters, pandemics/epidemics like the outbreak of the Pandemic, severe acute respiratory syndrome, the H5N1 strain of avian
influenza and the H1N1 strain of swine flu, acts of God and other disasters), will not have a negative effect on the spending habits
of the end consumers and hence the purchasing decisions of our customers, which directly affect our business prospects. Specifically,
our business and results of operations could be materially and adversely affected by changes in laws and regulations concerning the apparel
industry, foreign trade, taxation and ownership and expropriation of property, as well as environmental or health and safety matters,
in Western Europe, North America and the Middle East.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
future growth and level of profitability of the apparel supply chain management services industry in Hong Kong depend primarily upon
consumer spending on apparel products and/or apparel-related accessories as well as the development of the apparel industries in Western
Europe, North America and the Middle East, the nature, extent and timing of which will be determined by the interplay of a variety of
factors, in particular, the investments of fashion labels as well as the general conditions and prospects of the local economies. Economic
changes as well as cultural, lifestyle, weather, demographics and population changes may affect the demand for apparel products and/or
apparel-related accessories in Western Europe, North America and the Middle East, and hence the business strategies of our customers
which, in turn, will affect our business prospects and results of operations. There are also many other factors affecting the apparel
industry in Western Europe, North America and the Middle East, including (i) general political, economic, financial and social developments
in Western Europe, North America and the Middle East; (ii) inflation; (iii) unemployment rate; (iv) fluctuations in interest rates; (v)
local government policies; (vi) cyclical trends of the regional and global economies; and (vii) global warming and extreme weathers.
If the apparel industry in Western Europe, North America and the Middle East declines for any reason, our business, results of operations,
financial condition and future prospects could be adversely affected.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Natural
disasters and other catastrophic events beyond our control could adversely affect our business operations and financial performance.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
worldwide apparel industry had generally suffered a serious blow during the Pandemic and quarantining and working from home had a profound
effect on how people shopped and the type of clothing they purchased during the Pandemic. Although our Group was established in 2021
and we were able to avoid most of the negative impacts that the Pandemic had brought to the apparel industry and the apparel supply chain
management industry, the occurrence of one or more other natural disasters, such as fires, hurricanes, tornados, tsunamis, floods and
earthquakes; geo-political events, such as civil unrest in a country in which our suppliers are located or terrorist or military activities
disrupting transportation, communication or utility systems; or other highly disruptive events, such as nuclear accidents, pandemics,
unusual weather conditions or cyberattacks, could adversely affect our operations and financial performance. The occurrence of these
events or another global pandemic (including the resurgence of the Pandemic pandemic) could result in, among other things, operational
disruptions, physical damage to or destruction or disruption of one or more of our properties or properties used by third parties in
connection with the supply of products or services to us, the lack of an adequate workforce in parts or all of our operations and communications
and transportation disruptions which, in turn, could also cause consumer confidence and spending to decrease or result in increased volatility
in Hong Kong, countries in which our customers and their businesses are based (including Europe, North America and the Middle East) and
global financial markets and economy. Such occurrences in the future could have a material adverse effect on our business, financial
condition and results of operations and could also have indirect consequences such as increases in the costs of insurance if they result
in significant loss of property or other insurable damage.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Our
success depends on our ability to maintain our reputation and our business and financial results may be harmed if events occur that damage
our reputation.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
business, results of operations and prospects depend, in part, on our ability to maintain the value of our reputation for providing high
quality products and services. We could lose existing or potential customers and/or opportunities for securing new sales contracts if
our reputation were to be associated with any negative publicity, including negative complaints raised by unsatisfied customers, that
comes to the public&rsquo;s attention. If we fail to successfully maintain, promote and position our brand and protect our reputation,
our business, financial condition and operating results may be adversely affected.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>A
shift in our customers&rsquo; business model to business-to-business may affect our sales.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
our current business model, we act as an intermediary between brand owners and retailers and third-party manufacturers. With the internet,
third-party manufacturers may set up their own business-to-business commerce sites, and our customers may get easy access to third-party
manufacturers and reduce their need to rely on apparel supply chain management services, which will have a material adverse impact on
our business and results of operations.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 24 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->14<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>We
operate in a competitive market.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
apparel supply chain management service industry in Hong Kong is highly fragmented and competitive. We believe that there are over 10,000
apparel supply chain management service providers in Hong Kong at the date of this prospectus, and they generally compete on (i) reputation
and certifications (such as ISO 9000, ISO 14000 and the Global Organic Textile Standard) which help to establish a service provider&rsquo;s
credentials; (ii) scope of services encompassing the entire supply chain process which may help to reduce production lead times and costs;
(iii) scope and economies of scale which may help to lower production costs; (iv) financial risk management; and (v) credibility with
apparel brand owners or retailers and manufacturers. Some of our competitors may have more manpower and resources, more certifications
which help to establish their credentials, longer operating histories, more financial strength, stronger relationships with customers
and higher level of market recognition than we have. When we provide quotation on apparel products and/or apparel-related accessories
for our customers, we may face keen competition and significant downward pricing pressure, thereby reducing our profit margins, which
will have an adverse effect on our profitability and results of operations. If we fail to adapt to market conditions and customer preferences
expediently or otherwise fail to provide a competitive quotation as compared to our competitors, our potential customer may turn to our
competitors. As a result, our business, results of operations, financial condition and business prospects may be materially and adversely
affected.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>A
strong U.S. dollar may affect the demand for our apparel products and apparel-related accessories.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
our sales are quoted in U.S. dollars. The strengthening of the U.S. dollar against other major currencies in the world, in particular,
the domestic currencies used by our customers and the end consumers may result in a lower demand for our apparel products and apparel-related
accessories due to higher sales price after the currency conversion. All major currencies in the world had hit its lowest level against
U.S. dollars in the last calendar quarter of 2022, and the U.S. dollar remains strong at the date of this prospectus. Any further strengthening
of the U.S. dollar will continue to put pressure on the purchasing power of our customers which may reduce the sales orders placed from
these customers and our financial performance will be adversely affected as a result.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>If
we or the third-party manufacturers engaged by us are required to comply with social responsibility and social compliance standards or
if there are changes in existing laws, regulations and government policies requiring such compliance, we may need to adopt additional
internal control measures and this may increase our costs and adversely affect our financial performance.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Most
of our customers currently do not require us or the third-party manufacturers engaged by us to comply with their social responsibility
or social compliance standards (&ldquo;Standards&rdquo;), such as fair, safe and healthy working conditions and environmental responsibility.
If all our customers adopt similar Standards or if there are changes in existing laws, regulations and government policies that require
all our customers to adopt similar Standards, we may need to adopt additional internal control measures to ensure that the third-party
manufacturers we engage to manufacture the apparel products and/or apparel-related accessories for these customers are in compliance
with such Standards and this may increase our costs and adversely affect our financial performance. Even if we have adopted such additional
internal control measures, there is no assurance that we will discover the third-party manufacturers&rsquo; violations to such Standards
at all or in a timely manner. If any third-party manufacturer fails to comply with such Standards and they are unable to remedy the violation,
we may have to terminate our purchase contract with them and identify another qualified third-party manufacturer to fulfil the order.
That may delay the delivery of finished apparel products and/or apparel-related accessories to our customers, increase our costs and
result in our customers discontinuing our apparel supply chain management services which, in turn, may adversely affect our reputation,
business and profitability.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>The
nature of our business exposes us to product liability claims.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
product liability claim attempts to hold the manufacturer or seller of a product accountable for allowing a defective product to enter
into the stream of commerce. There are three types of defects in apparel products and apparel-related accessories that may result in
liability, namely design defects, manufacturing defects and defective warnings (which includes the failure to properly instruct a consumer
on how to use the product). For instance, an apparel product may be flammable and does not meet local safety standards for fire and burn
ratings and there is inadequate warning regarding flame and fire risks to the end consumers. There is no assurance that we and/or the
third-party manufacturers engaged by us will not design, develop or manufacture any apparel products and/or apparel-related accessories
that are defective. If any defective apparel products and/or apparel-related accessories designed, developed or manufactured by us and/or
the third-party manufacturers engaged by us are subsequently sold by our customers, we may be exposed to product liability claims from
our customers and/or the end consumers and we may have to recall all the defective apparel products and/or apparel-related accessories
in the market. Even if we managed to recall all the defective apparel products and/or apparel-related accessories, or if we defend or
settle such claims, our reputation, business, results of operations, financial condition and business prospects may be adversely affected.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 25 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->15<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>If
we are unable to maintain and protect our intellectual property, or if third parties assert that we infringe on their intellectual property
rights, our business could suffer.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
business depends, in part, on our ability to identify and protect proprietary information and other intellectual property such as our
customers&rsquo; designs, information and business methods. We rely on a combination of trade secrets, confidentiality policies, non-disclosure
and other contractual arrangements and copyright and trademark laws to protect our intellectual property rights. However, we may not
adequately protect these rights, and their disclosure to, or use by, third parties may harm our competitive position. Our inability to
detect unauthorized use of, or to take appropriate or timely steps to enforce, our intellectual property rights may harm our business.
Moreover, third parties may claim that our business operations infringe on their intellectual property rights. These claims may harm
our reputation, cost us money to defend, distract the attention of our management and prevent us from Offering some services. Confidential
intellectual property is increasingly stored or carried on mobile devices, such as laptop computers, which increases the risk of inadvertent
disclosure where the mobile devices are lost or stolen and the information has not been adequately safeguarded or encrypted. This also
makes it easier for someone with access to our systems, or someone who gains unauthorized access, to steal information and use it to
our disadvantage. Advances in technology, which permit increasingly large amounts of information to be stored on mobile devices or on
third-party &ldquo;cloud&rdquo; servers, may exacerbate these risks.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Our
current insurance coverage may not sufficiently protect us against all the risks we are exposed and the insurance premium may increase.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
can be no assurance that our current insurance will cover all our risks or adequately protect us against all liabilities arising from
claims and litigation against us. We will have to bear any losses, damages or liabilities in the course of our operations arising from
events for which we do not have adequate insurance coverage. Further, the insurance premium payable by us depends on various factors,
such as our insurance claim track record. There is no assurance that the insurance premium payable by us will not increase or that our
insurance coverage will not be reduced in the future. If we were held liable for uninsured losses, the amounts of claims for insured
losses exceed the limits of our insurance coverage or the insurance premium payable by us increases significantly, our business, results
of operations and financial condition may be materially and adversely affected.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>We
may implement business strategies and future plans that may not be successful.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
successful implementation of our business strategies and future plans depends on a number of factors, including general market conditions,
the availability of funds, competition and our ability to retain and recruit competent employees. There is no assurance that our business
strategies and future plans can be implemented effectively and successfully within the planned time frame, or at all, as some of these
factors are beyond our control. If any implementation of these strategies and plans fails or is delayed, we may be adversely affected
by investment expenses that have not led to the anticipated results, by the distraction of management from our core business or by damage
to our brand or reputation. Additionally, if we fail to secure adequate funds in a timely manner, we may also be unable to pursue opportunities
to expand our business. All these may adversely affect our future growth, results of operations and profitability.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>We
may need to raise additional capital required to grow our business, and we may be unable to raise capital on terms acceptable to us or
at all.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Growing
and operating our business will require significant cash outlays and capital expenditures and commitments. Although our current cash
and cash equivalents, anticipated cash flows from operating activities and the proceeds from this Offering will be sufficient to meet
our anticipated working capital requirements and capital expenditures in the ordinary course of business for at least 12 months following
this Offering, there is a risk that we may need additional cash resources in the future to fund our growth plans or if we experience
adverse changes in business conditions or other developments. We may also need additional cash resources in the future if we find and
wish to pursue opportunities for new investments, acquisitions, capital expenditures or similar actions. If we determine that our cash
requirements exceed the amount of cash and cash equivalents we have on hand at the time, we will need to seek additional capital, potentially
through equity or debt financing, to fund our growth. Our ability to access the credit and capital markets in the future as a source
of liquidity, and the costs associated with such financing, are dependent upon market conditions. We cannot provide any assurance that
our assumptions used to estimate our liquidity requirements will remain accurate due to unseen factors such as the recurrence of the
Pandemic, risks of war and regional conflicts. In the event of a sustained market deterioration, and continued declines in revenues,
we may need additional liquidity, which would require us to evaluate available alternatives and take appropriate actions. We cannot provide
any assurance that we will be able to obtain additional sources of financing or liquidity in amounts or on terms acceptable to us, or
at all. In addition, we have agreed for a period of 12 months after completion of this Offering, not to offer, sell, contract to sell,
pledge, grant any option to purchase, make any short sale or otherwise dispose of, directly or indirectly any shares or any securities
convertible into or exchangeable for our shares either owned as of the date of the underwriting agreement or thereafter acquired without
the prior written consent of the underwriter. The existence of this provision may delay or prevent us from raising additional capital
for the 12-month period following this Offering. In addition, any equity securities we issue, including any preferred stock, may be on
terms that are dilutive or potentially dilutive to our stockholders, and the prices at which new investors would be willing to purchase
our securities may be lower than the Offering price per share of our shares in this Offering. The holders of any equity securities we
issue, including any preferred stock, may also have rights, preferences or privileges which are senior to those of existing holders of
our Ordinary Shares. If new sources of financing are required, but are insufficient or unavailable, we will be required to modify our
growth and operating plans based on available funding, if any, which would harm our ability to grow our business.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 26 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->16<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Our
executive officers have no prior experience in operating a U.S. public company, and their inability to operate the public company aspects
of our business could harm us.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
executive officers have no experience in operating a U.S. public company, which makes our ability to comply with applicable laws, rules
and regulations uncertain. Our failure to comply with all laws, rules and regulations applicable to U.S. public companies could subject
us or our management to regulatory scrutiny or sanction, which could harm our reputation and share price. We do plan to hire or engage
individuals that have US public company experience.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>If
we fail to implement and maintain an effective system of internal controls, we may be unable to accurately or timely report our results
of operations or prevent fraud, and investor confidence and the market price of our Ordinary Shares may be materially and adversely affected.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prior
to this Offering, we were a private company with limited accounting personnel resources. Furthermore, prior to this Offering, our management
has not performed an assessment of the effectiveness of our internal control over financial reporting, and our independent registered
public accounting firm has not conducted an audit of our internal control over financial reporting. Effective internal control over financial
reporting is necessary for us to provide reliable financial reports and, together with adequate disclosure controls and procedures, are
designed to prevent fraud.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
internal controls relating to financial reporting have not kept pace with the expansion of our business. Our financial reporting function
and system of internal controls may be less developed in certain respects than those of similar companies that operate in Hong Kong and
may not provide our management with as much or as accurate or timely information. The PCAOB, has defined a material weakness as &ldquo;a
deficiency, or a combination of deficiencies in internal control over financial reporting, such that there is a reasonable possibility
that a material misstatement of the annual or interim statements will not be prevented or detected on a timely basis&rdquo;.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
failure to implement and maintain effective internal controls over financial reporting could result in errors in our financial statements
that could result in a restatement of our financial statements, cause us to fail to meet our reporting obligations and cause investors
to lose confidence in our reported financial information, which may result in volatility in and a decline in the market price of the
Ordinary Shares.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon
the completion of this Offering, we will become a public company in the United States subject to the Sarbanes-Oxley Act of 2002. Section
404 of the Sarbanes-Oxley Act of 2002, or Section 404, will require that we include a report of management on our internal control over
financial reporting in our annual report on Form 20-F. In addition, if we cease to be an &ldquo;emerging growth company&rdquo; as such
term is defined in the JOBS Act, our independent registered public accounting firm must attest to and report on the effectiveness of
our internal control over financial reporting on an annual basis. Our management may conclude that our internal control over financial
reporting is not effective. Moreover, even if our management concludes that our internal control over financial reporting is effective,
our independent registered public accounting firm, after conducting its own independent testing, may issue a report that is qualified
if it is not satisfied with our internal controls or the level at which our controls are documented, designed, operated or reviewed,
or if it interprets the relevant requirements differently from us. In addition, after we become a public company, our reporting obligations
may place a significant strain on our management, operational and financial resources and systems for the foreseeable future. We may
be unable to timely complete our evaluation testing and any required remediation.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the course of documenting and testing our internal control procedures, in order to satisfy the requirements of Section 404, we may identify
other weaknesses and deficiencies in our internal control over financial reporting. In addition, if we fail to maintain the adequacy
of our internal control over financial reporting, as these standards are modified, supplemented or amended from time to time, we may
not be able to conclude on an ongoing basis that we have effective internal control over financial reporting in accordance with Section
404. Generally speaking, if we fail to achieve and maintain an effective internal control environment, we could suffer material misstatements
in our financial statements and fail to meet our reporting obligations, which would likely cause investors to lose confidence in our
reported financial information. This could in turn limit our access to capital markets, harm our results of operations, and lead to a
decline in the trading price of our Ordinary Shares. Additionally, ineffective internal control over financial reporting could expose
us to increased risk of fraud, misuse of corporate assets and legal actions under securities laws and subject us to potential delisting
from the stock exchange on which we list, regulatory investigations and civil or criminal sanctions.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>We
will be subject to changing laws, rules and regulations in the U.S. regarding regulatory matters, corporate governance and public disclosure
that will increase both our costs and the risks associated with non-compliance.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Following
this Offering, we will be subject to rules and regulations by various governing bodies and self-regulatory organizations, including,
for example, the SEC and the Nasdaq, which are charged with the protection of investors and the oversight of companies whose securities
are publicly traded, and to new and evolving regulatory measures under applicable law. Our efforts to comply with new and changing laws
and regulations have resulted in and are likely to continue to result in increased general and administrative expenses and a diversion
of management time and attention from revenue-generating activities to compliance activities.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Moreover,
as these laws, regulations and standards are subject to varying interpretations, their application in practice may evolve over time as
new guidance becomes available. This evolution may result in continuing uncertainty regarding compliance matters and additional costs
necessitated by ongoing revisions to our disclosure and governance practices. If we fail to address and comply with these regulations
and any subsequent changes, we may be subject to penalty and our business may be harmed.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 27 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->17<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Our
business could be adversely affected by information technology systems breakdown or disruption.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
depend on our information technology systems to (i) conduct market trend analysis; (ii) manage our logistic services; (iii) trace information
on our sales contracts and purchase contracts; (iv) manage our work schedules; and (v) review our performance. We also depend on our
information technology systems to assist us in our (a) designs and drawings; and (b) communication with our customers and third-party
manufacturers. An extended breakdown or failure of our information technology systems could disrupt our operations and have an adverse
effect on our business, financial condition and results of operations.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>The
economic, political and social conditions of the PRC as well as its government policies may adversely affect our business and results
of operations.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
vast majority of our suppliers, which are third-party manufacturers, have manufacturing facilities in the PRC and most of the apparel
products and/or apparel-related accessories sold by us during the fiscal years ended September 30, 2022 and 2023 were manufactured in
the PRC. As such, our business and results of operations may indirectly be adversely affected by changes in political, economic and social
conditions or the relevant policies of the PRC government, such as changes in laws and regulations (or the interpretations thereof),
measures which might be introduced to control inflation, changes in the rate or method of taxation, the imposition of additional restrictions
on currency conversion and the imposition of additional export restrictions. Furthermore, a significant portion of economic activities
in the PRC are export-driven and, therefore, are affected by developments in the economies of the principal trading partners of the PRC
and other export-driven economies. In the past, the PRC government has implemented a number of measures to prevent the PRC economy from
overheating and their current policy is to boost domestic spending. Many of the economic reforms undertaken by the PRC government are
unprecedented and may be subject to change, revision or abolition. We can offer no assurance that the PRC government will continue to
pursue a policy of economic and social reform. The policies and other measures taken by the PRC government to regulate the PRC economy
and social condition may adversely affect our operating and financial results.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>




<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Risks
Relating to Doing Business in Hong Kong</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Through
long arm provisions under the current PRC laws and regulations, the PRC government may exercise significant oversight over the conduct
of our business, which could result in a material change in our operations and/or the value of our Ordinary Shares. Changes in the policies,
regulations and rules and the enforcement of laws of the Chinese government may also occur and our assertions and beliefs of the risk
imposed by the PRC legal and regulatory system cannot be certain. To the extent any new or more stringent measures are required to be
implemented, our business, financial condition and results of operations could be adversely affected and such measures could materially
decrease the value of our Ordinary Shares, potentially rendering them worthless.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
operations are located in Hong Kong. In addition, PRC laws and regulations may be interpreted and applied inconsistently by different
Hong Kong or PRC agencies or authorities, and may be inconsistent with our current policies and practices. New laws, regulations, and
other government directives in the PRC that apply to our Operating Subsidiary in Hong Kong may also be costly to comply with, and such
compliance or any associated inquiries or investigations or any other PRC or Hong Kong government actions may:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"> &nbsp; </TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"> &#9679; </TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><P STYLE="margin: 0"> intervene or
interfere <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">with our operations at any time;</FONT> </P>


</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; padding-right: 0pt">&nbsp;</TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; padding-right: 0pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; width: 0.5in; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; width: 0.25in; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">delay
    or impede our development;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">result
    in negative publicity or increase our operating costs;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">require
    significant management time and attention; and/or</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">subject
    us to remedies, administrative penalties and even criminal liabilities that may harm our business, including fines assessed for our
    current or historical operations, or demands or orders that we modify or even cease our business practices.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any
such interventions or actions could result in a material negative change in our operations, which could also negatively impact the value
of our Ordinary Shares.</FONT> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Recently,
the PRC government initiated a series of regulatory actions and statements to regulate business operations in certain areas in China,
including the regulation of certain activities in the United States and global securities markets, enhancing supervision over PRC-based
companies listed overseas using VIE structures, adopting new measures to extend the scope of cybersecurity reviews, and expanding the
efforts in anti-monopoly enforcement. Since some of these statements and regulatory actions are new, it is highly uncertain how soon
legislative or administrative regulation making bodies will respond and what existing or new laws or regulations or detailed implementations
and interpretations will be modified or promulgated, if any, and the potential impact such modified or new laws and regulations will
have on our daily business operation, the ability to accept foreign investments and list on a U.S. or other foreign exchange.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
PRC government may exert more supervision and regulations over offerings conducted overseas and foreign investment in the PRC or HK-based
issuers, which may result in a material change in our operations and/or the value of our Ordinary Shares </FONT> <FONT STYLE="font-size: 10pt">,
or even our ability to continue to offer securities to investors, in which case the value of our Ordinary Shares could significantly
decline or become worthless<FONT STYLE="font-family: Times New Roman, Times, Serif">.</FONT></FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> <FONT STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> <FONT STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT></FONT> <FONT STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">The
promulgation of new laws or regulations, or the new interpretation of existing laws and regulations, in each case, that restrict or
otherwise unfavorably impact the ability or way we conduct our business, could require us to change certain aspects of our business
to achieve compliance, which could decrease demand for our services, reduce revenues, increase costs, require us to obtain more
licenses, permits, approvals or certificates, or subject us to additional liabilities. To the extent any new or more stringent
measures are required to be implemented, our business, financial condition and results of operations could be adversely affected and
such measures could materially decrease the value of our Ordinary Shares, potentially rendering them worthless.</FONT></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>In
the event the PRC government restricts or prohibits cash transfers for Hong Kong, our ability to distribute earnings and pay dividends
may be impeded, thus limiting our ability to grow our business or receive earnings to the detriment of our investors.</I></B></FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Further,
there are currently no restriction or limitation under the laws of Hong Kong on the conversion of HK dollar into foreign currencies and
the transfer of currencies out of Hong Kong and the laws and regulations of the PRC on currency conversion control do not currently
have any material impact on the transfer of cash between 707 Cayman Holdings Ltd., the ultimate holding company, and 707IL, the wholly-owned
operating subsidiary in Hong Kong. However, the PRC government may, in the future, impose restrictions or limitations on our ability
to move money out of Hong Kong to distribute earnings and pay dividends to and from the other entities within our organization or to
reinvest in our business outside of Hong Kong. Such restrictions and limitations, if imposed in the future, may delay or hinder the expansion
of our business outside of Hong Kong and may affect our ability to receive funds from 707IL See &ldquo;Transfers of Cash to and from
our Subsidiaries&rdquo; on page 2 for more detailed discussion.</FONT> </P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>The
Chinese regulatory authorities could disallow our organizational structure, which would likely result in a material change in our operations
and/or a material change in the value of the securities we are registering for sale, including that it could cause the value of such
securities to significantly decline or become worthless.</I></B></FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> &nbsp; </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are exposed to various risks and uncertainties stemming from the interpretations and implementations of laws and regulations in the PRC.
These include, but are not limited to, the regulatory scrutiny of PRC companies&rsquo; overseas listings. Furthermore, we are susceptible
to potential risks and uncertainties associated with future actions undertaken by the PRC government, which could potentially result
in the disallowance of our organizational structure. Such an outcome would likely lead to a substantial transformation in our operational
activities, and as a consequence, the value of our Ordinary Shares may experience a significant depreciation or even become worthless.</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT> </P>


<!-- Field: Page; Sequence: 28 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->18<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>We
may become subject to a variety of PRC laws and other regulations regarding data protection or cybersecurity, and any failure to comply
with applicable laws and regulations could have a material and adverse effect on our business, financial condition and results of operations.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
may become subject to a variety of laws and regulations in the PRC regarding privacy, data security, cybersecurity, and data protection,
although we do not believe that we are currently subject to any such laws or regulations. These laws and regulations are continuously
evolving and developing. The scope and interpretation of the laws that are or may be applicable to us are often uncertain and may be
conflicting, particularly with respect to foreign laws. In particular, there are numerous laws and regulations regarding privacy and
the collection, sharing, use, processing, disclosure, and protection of personal information and other user data. Such laws and regulations
often vary in scope, may be subject to differing interpretations, and may be inconsistent among different jurisdictions.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 9pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
obtain information about various aspects of our operations as well as regarding our employees and third parties. We also maintain information
about various aspects of our operations as well as regarding our employees. The integrity and protection of our customer, employee and
company data is critical to our business. Our customers and employees expect that we will adequately protect their personal information.
We are required by applicable laws to keep strictly confidential the personal information that we collect, and to take adequate security
measures to safeguard such information.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
PRC Criminal Law, as amended by Amendment 7 (effective on February 28, 2009) and Amendment 9 (effective on November 1, 2015), prohibits
institutions, companies and their employees from selling or otherwise illegally disclosing a citizen&rsquo;s personal information obtained
during the course of performing duties or providing services or obtaining such information through theft or other illegal ways. On November
7, 2016, the Standing Committee of the PRC National People&rsquo;s Congress issued the Cyber Security Law of the PRC, or Cyber Security
Law, which became effective on June 1, 2017.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
to the Cyber Security Law, network operators must not, without users&rsquo; consent, collect their personal information, and may only
collect users&rsquo; personal information necessary to provide their services. Providers are also obliged to provide security maintenance
for their products and services and shall comply with provisions regarding the protection of personal information as stipulated under
the relevant laws and regulations.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Civil Code of the PRC (issued by the PRC National People&rsquo;s Congress on May 28, 2020 and effective from January 1, 2021) provides
the main legal basis for privacy and personal information infringement claims under the Chinese civil laws. PRC regulators, including
the CAC, the Ministry of Industry and Information Technology, and the Ministry of Public Security have been increasingly focused on regulation
in the areas of data security and data protection.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
PRC regulatory requirements regarding cybersecurity are constantly evolving. For instance, various regulatory bodies in China, including
the CAC, the Ministry of Public Security and the State Administration for Market Regulation have interpreted and enforced data privacy
and protection laws and regulations within their respective areas.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
November 2016, the Standing Committee of China&rsquo;s National People&rsquo;s Congress passed the CSL, which became effective in June
2017. The CSL is the first PRC law that systematically lays out the regulatory requirements on cybersecurity and data protection, subjecting
many previously under-regulated or unregulated activities in cyberspace to government scrutiny. The legal consequences of violation of
the CSL include penalties of warning, confiscation of illegal income, suspension of related business, winding up for rectification, shutting
down the websites, and revocation of business license or relevant permits. In April 2020, the CAC and certain other PRC regulatory authorities
promulgated the Cybersecurity Review Measures, which became effective in June 2020. Pursuant to the Cybersecurity Review Measures, operators
of critical information infrastructure must pass a cybersecurity review when purchasing network products and services which do or may
affect national security. On July 10, 2021, the CAC issued a revised draft of the Measures for Cybersecurity Review for public comments
(&ldquo;Draft Measures&rdquo;), which required that, in addition to &ldquo;operator of critical information infrastructure,&rdquo; any
&ldquo;data processor&rdquo; carrying out data processing activities that affect or may affect national security should also be subject
to cybersecurity review, and further elaborated the factors to be considered when assessing the national security risks of the relevant
activities, including, among others, (i) the risk of core data, important data or a large amount of personal information being stolen,
leaked, destroyed, and illegally used or exited the country; and (ii) the risk of critical information infrastructure, core data, important
data or a large amount of personal information being affected, controlled, or maliciously used by foreign governments after listing abroad.
The CAC has said that under the proposed rules companies holding data on more than 1,000,000 users must now apply for cybersecurity approval
when seeking listings in other nations because of the risk that such data and personal information could be &ldquo;affected, controlled,
and maliciously exploited by foreign governments.&rdquo; The cybersecurity review will also investigate the potential national security
risks from overseas initial public offerings. On June 10, 2021, the Standing Committee of the National People&rsquo;s Congress promulgated
the PRC Data Security Law, which took effect on September 1, 2021. The Data Security Law also sets forth the data security protection
obligations for entities and individuals handling personal data, including that no entity or individual may acquire such data by stealing
or other illegal means, and the collection and use of such data should not exceed the necessary limits. The costs of compliance with,
and other burdens imposed by, CSL and any other cybersecurity and related laws may limit the use and adoption of our products and services
and could have an adverse impact on our business.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
December 28, 2021, thirteen PRC regulatory agencies, namely, the CAC, the National Development and Reform Commission, the Ministry of
Industry and Information Technology, the Ministry of Public Security, the Ministry of State Security, the Ministry of Finance, the Ministry
of Commerce, the State Administration for Market Regulation, CSRC, the People&rsquo;s Bank of China, the National Radio and Television
Administration, National Administration of State Secrets Protection and the National Cryptography Administration, jointly adopted and
published the Measures for Cybersecurity Review (2021), which became effective on February 15, 2022. The Measures for Cybersecurity Review
(2021) required that, among others, in addition to &ldquo;operator of critical information infrastructure&rdquo; any &ldquo;operator
of network platform&rdquo; holding personal information of more than one million users which seeks to list in a foreign stock exchange
should also be subject to cybersecurity review.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">According
to the temporary application of Chinese laws related to cybersecurity to companies within China, companies established in Hong Kong are
not within the scope of application. The Company is therefore currently not required to obtain regulatory approval from the CAC nor any
other PRC authorities for its and its subsidiaries&rsquo; operations in HK.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 29 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->19<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
do not expect to be subject to the cybersecurity review by the CAC, given that: (i) using our products and services do not require providing
users&rsquo; personal information; (ii) we possess minimum amount, if not none of personal information in our business operations; (iii)
data processed in our business does not have a bearing on national security and thus may not be classified as core or important data
by the authorities and (iv) our operations are in HK, a Special Autonomous Region apart from mainland PRC. However, detailed implementation
and interpretation related to network security are still under development. If any such new laws, regulations, rules, or implementation
and interpretation comes into effect, we will take all reasonable measures and actions to comply and to minimize the adverse effect of
such laws on us, where applicable and necessary.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 9pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
cannot assure you that PRC regulatory agencies, including the CAC, would take the same view as we do, and there is no assurance that
we can fully or timely comply with such laws. In the event that we are subject to any mandatory cybersecurity review and other specific
actions required by the CAC, we face uncertainty as to whether any clearance or other required actions can be timely completed, or at
all. Given such uncertainty, we may be further required to suspend our relevant business, shut down our website, or face other penalties,
which could materially and adversely affect our business, financial condition, and results of operations.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
believe that we have been in compliance with the data privacy and personal information requirements of the CAC. Neither the CAC nor any
other PRC regulatory agency or administration has contacted the Company in connection with the Company&rsquo;s or its subsidiaries&rsquo;
operations.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
may be subject to a variety of laws and other obligations regarding data protection in HK. The Personal Data (Privacy) Ordinance (Chapter
486 of the Laws of Hong Kong) (the &ldquo;PDPO&rdquo;) came into force on 20 December 1996. The PDPO states that any person who controls
the collection, holding, processing or use of personal data (the &ldquo;data user&rdquo;) shall not do any act, or engage in a practice,
that contravenes any of the data protection principles set out in Schedule 1 to the PDPO (the &ldquo;Data Protection Principles&rdquo;)
unless the act or practice, as the case may be, is required or permitted under the PDPO. Personal data means any data (a) relating directly
or indirectly to a living individual; (b) from which it is practicable for the identity of the individual to be directly or indirectly
ascertained; and (c) in a form in which access to or processing of the data is practicable.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Data Protection Principles set out that (1) personal data must be collected in a lawful and fair way, for a purpose directly related
to a function or activity of the data user. Data subjects must be notified of the purpose for which the data is to be used and the classes
of persons to whom the data may be transferred. Data collected should be adequate but not excessive; (2) personal data must be accurate
and should not be kept for a period longer than necessary for the fulfillment of the purpose for which the data is or is to be used;
(3) personal data must be used for the purpose for which the data is collected or for a directly related purpose unless voluntary and
explicit consent with a new purpose is obtained from the data subject; (4) a data user shall take practicable steps to safeguard any
personal data held against unauthorized or accidental access, processing, erasure, loss or use; (5) a data user shall take practicable
steps so that its policies and practices in relation to personal data, the kind of personal data it holds and the main purposes for which
the personal data is or is to be used for are made known to the public; and (6) a data shall be entitled to request access to personal
data and must be allowed to correct the personal data if it is inaccurate.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 9pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Moreover,
the Personal Data (Privacy) (Amendment) Ordinance 2021 (the &ldquo;PDPAO&rdquo;) came into effect on 8 October 2021. It amends the PDPO,
particularly to: (i) criminalize doxing, i.e. unconsented disclosure of personal information of targeted individuals and groups; (ii)
introduce a cessation notice regime to tackle doxing with extra-territorial reach; and (iii) substantially expand the investigation and
enforcement powers of the Privacy Commissioner for Personal Data, in contexts beyond doxing.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are of the view that we are not likely to be in breach of the PDPO and the PDPAO, for the following reasons: (i) using our products and
services do not require providing applicable users&rsquo; personal information and (ii) we possess a minimum amount, if not none of the
personal information in our business operations. Nonetheless, we are subject to laws and regulations relating to the collection, storage,
use, processing, transmission, retention, security and transfer of personal information and other data. The interpretation and application
of laws, regulations and standards on data protection and privacy may continue to evolve. We cannot assure you that the governmental
authorities will not interpret or implement the laws or regulations in ways that negatively affect us. We may be subject to investigations
and inspections by government authorities regarding our compliance with laws and regulations on data privacy, and we cannot assure you
that our practices will always fully comply with all applicable rules and regulatory requirements. In addition, laws, regulations and
standards on data protection and privacy continue to develop and may vary from jurisdiction to jurisdiction. Complying with emerging
and changing international requirements may cause us to incur substantial costs or require us to change our business practices.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 9pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
do not expect, and as advised by the PRC counsel, the China&rsquo;s Enterprise Tax Law is applicable to us as we do not have any subsidiary
incorporated in the Mainland China as a PRC domestic company. Further, in August 2006, Hong Kong and China have signed a comprehensive
arrangement titled &ldquo;Arrangement between the Mainland of China and the Hong Kong Special Administrative Region for the Avoidance
of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income&rdquo; (the &ldquo;Comprehensive Double Taxation
Arrangement&rdquo;) for the allocation of the right to tax between the two jurisdictions on a reasonable basis to avoid double taxation
of income. The Comprehensive Double Taxation Arrangement covers income from immovable property, associated enterprises, dividends, interest,
royalties, capital gains, pensions and government services etc. The Comprehensive Double Taxation Arrangement has since then been modified
in 2008, 2010, 2015 and 2019 under different protocols for the purpose of further develop the economic relationship and to enhance the
co-operation in tax matters, intending to eliminate double taxation with respect to taxes on income without creating opportunities for
non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining
tax reliefs provided in the Comprehensive Double Taxation Arrangement for the indirect benefit of residents of third tax jurisdictions).
Currently, we do not rely on the Comprehensive Double Taxation Arrangement and no application has been made thereto.</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 9pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>The
Opinions recently issued by the General Office of the Central Committee of the Communist Party of China and the General Office of the
State Council and the New Overseas Listing Rules promulgated by the CSRC may subject us to additional compliance requirements in the
future.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
February 17, 2023, with the approval of the State Council, the CSRC released the Trial Overseas Listing Measures and five supporting
guidelines, which came into effect on March 31, 2023. According to the Trial Overseas Listing Measures, (1) domestic companies that seek
to offer or list securities overseas, both directly and indirectly, should fulfill the filing procedures and report relevant information
to the CSRC; if a domestic company fails to complete the filing procedures or conceals any material fact or falsifies any major content
in its filing documents, such domestic company may be subject to administrative penalties, such as order to rectify, warnings, fines,
and its controlling shareholders, actual controllers, the person directly in charge and other directly liable persons may also be subject
to administrative penalties, such as warnings and fines; (2) if the issuer meets both of the following conditions, the overseas offering
and listing shall be determined as an indirect overseas offering and listing by a domestic company: (i) any of the total assets, net
assets, revenues or profits of the domestic operating entities of the issuer in the most recent accounting year accounts for more than
50% of the corresponding figure in the issuer&rsquo;s audited combined financial statements for the same period; (ii) its major operational
activities are carried out in China or its main places of business are located in China, or the senior managers in charge of operation
and management of the issuer are mostly Chinese citizens or are domiciled in China; and (3) where a domestic company seeks to indirectly
offer and list securities in an overseas market, the issuer shall designate a major domestic operating entity responsible for all filing
procedures with the CSRC, and where an issuer makes an application for an initial public offering in an overseas market, the issuer shall
submit filings with the CSRC within three business days after such application is submitted.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based
on the above mentioned, given that (i) the Group currently does not have, nor do it currently intend to establish, any subsidiary
nor plan to enter into any contractual arrangements to establish a VIE structure with any entity in the PRC; (ii) it is not
controlled by any PRC entity or individual; (iii) it does not have any operation in the PRC, nor does it have any partnership or
cooperation with any PRC entity or individual; (iv) it currently does not have, nor does it plan to have, any investment, such as
owning or leasing any asset, in the PRC; (v) none of the senior managers in charge of the business operations and management are
citizens of the PRC or domiciled in mainland China; and (vi) no revenue of the Company is generated from the PRC, this Offering
shall not be deemed as a domestic enterprise that indirectly offer or list securities on an overseas stock exchange, nor does it
requires filing or approvals from the CSRC. We are not subject to any PRC laws and regulations except to those applicable to Hong
Kong listed in Annex III of the Basic Law. We do not need permission or approval from the Chinese government to operate our business or offer our Ordinary Shares.
As such, we have not applied for and we have not been denied any permissions or approvals. We believe, and we have been advised by our
PRC legal counsel, that we do not need permission or approval from the Chinese government to operate our business or offer our Ordinary Shares.
As such, we have not applied for and we have not been denied any permissions or approvals.</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Further,
as of the date of this prospectus, in the opinion of our PRC legal counsel, Guangdong Wesley Law Firm, the Company is not considered
a domestic enterprise under the Trial Measures and the Trial Measures do not apply to the Company, and its listing on NASDAQ does not
require fulfilling the filing procedure to the CSRC. However, there can be no assurance that the relevant PRC governmental authorities,
including the CSRC, would reach the same conclusion as us, or that the CSRC or any other PRC governmental authorities would not promulgate
new rules or new interpretation of current rules (with retrospective effect) to require us to obtain CSRC or other PRC governmental approvals
for this Offering. If we or our Operating Subsidiaries inadvertently conclude that such approvals are not required, we may be required
to make corrections, be given a warning, be fined between RMB 1 million and RMB 10 million, warn the responsible person and impose a
fine of not less than RMB 500,000 but not more than RMB 5 million, fine the controlling shareholder not less than RMB 1 million but not
more than RMB 10 million, prevent the Company from entering the securities market and our ability to offer or continue to offer our Ordinary
Shares to investors could be significantly limited or completed hindered, which could cause the value of our Ordinary Shares to significantly
decline or become worthless. Our Group may also face sanctions by the CSRC, the CAC or other PRC regulatory agencies. These regulatory
agencies may impose fines and penalties on our operations in China, limit our ability to pay dividends outside of the PRC, limit our
operations in the PRC, delay or restrict the repatriation of the proceeds from this Offering into the PRC or take other actions that
could have a material adverse effect on our business, financial condition, results of operations and prospects, as well as the trading
price of our securities.</FONT> </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 4.45pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 30 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->20<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
February 24, 2023, the CSRC revised the Archives Rules issued in 2009. The Provisions on Strengthening Confidentiality and Archives Administration
in Respect of Overseas Issuance and Listing of Securities by Domestic Enterprises (&ldquo;the revised Archives Rules&rdquo;) came into
effect on March 31, 2023. In the overseas listing activities of domestic companies, domestic companies, as well as securities companies
and securities service institutions providing relevant securities services thereof, should establish a sound system of confidentiality
and archival work, shall not disclose state secrets, or harm the state and public interests. Where a domestic company provides or publicly
discloses to the relevant securities companies, securities service institutions, overseas regulatory authorities and other entities and
individuals, or provides or publicly discloses through its overseas listing entity, any document or material involving any state secret
or any work secret of any governmental agency, it shall report to the competent authority for approval in accordance with the law, and
submit to the secrecy administration department for filing. Securities companies and securities service organizations shall comply with
the confidentiality and archive management requirements, and keep the documents and materials properly. Securities companies and securities
service institutions that provide domestic enterprises with relevant securities services for overseas issuance and listing of securities
shall keep the working papers they compile (such as the records of working plan and procedure, evidence and supporting materials related
to the services which are obtained and prepared by the aforementioned service providers) within the territory of the PRC. If such working
papers need to be taken abroad, approval shall be obtained in accordance with relevant provisions.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 4.45pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Trial Overseas Listing Measures, and the revised Archives Rules as enacted, do not presently subject us to additional compliance requirements
because we are not considered a PRC-based &ldquo;domestic company&rdquo; and are instead subject to general application of the Basic
Law. However, we cannot assure you that they will not apply to us in the future. If they do eventually apply to us, we cannot assure
you that we will be able to get the clearance of filing procedures under the Trial Overseas Listing Measures on a timely basis, or at
all. Any failure by us to fully comply with new regulatory requirements, including but limited to the failure to complete the filing
procedures with the CSRC if required, may significantly limit or completely hinder our ability to offer or continue to offer our Ordinary
Shares, cause significant disruption to our business operations, and severely damage our reputation, which would materially and adversely
affect our financial condition and results of operations and cause our Ordinary Shares to significantly decline in value or become worthless.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Additionally,
due to long arm provisions under the current PRC laws and regulations, there remains regulatory uncertainty with respect to the implementation
and interpretation of laws in China. We are also subject to the risks of uncertainty about any future actions the Chinese government
or authorities in Hong Kong may take in this regard.</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Should
the Chinese government choose to exercise significant oversight and discretion over the conduct of our Hong Kong Operating Subsidiary&rsquo;s
business, it may intervene in or influence our operations. Such governmental actions (i) could result in a material change in our Operating
Subsidiary&rsquo;s operations; (ii) could hinder our ability to continue to offer securities to investors; and (iii) may cause the value
of our Ordinary Shares to significantly decline in value or become worthless.</FONT> </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>The
Hong Kong legal system is subject to uncertainties in the interpretation and enforcement of PRC laws and regulations.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Hong
Kong is a Special Administrative Region of the PRC. Following British colonial rule from 1842 to 1997, China assumed sovereignty under
the &ldquo;one country, two systems&rdquo; principle. The Hong Kong Special Administrative Region&rsquo;s constitutional document, the
Basic Law, prescribes that Hong Kong&rsquo;s current sovereignty will remain in effect for 50 years.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
PRC legal system is based on written statutes and prior court decisions have limited value as precedents. We cannot predict the effect
of future developments in the Hong Kong legal system, including the promulgation of new laws, changes to existing laws or the interpretation
or enforcement thereof, or the pre-emption of local regulations by national laws. These uncertainties could limit the legal protections
available to us, including our ability to enforce our agreements with our customers.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>We
may be affected by adverse changes in the political, economic, regulatory or social conditions in Hong Kong.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
operations in HK are subject to special PRC considerations and significant risks not typically associated with companies in North America
and Western Europe. These include risks associated with, among others, the political, economic and legal environment and foreign currency
exchange. Our operating results may be adversely affected by changes in the political and social conditions in HK, and by changes in
governmental policies with respect to laws and regulations, anti-inflationary measures, currency conversion, remittances abroad, and
rates and methods of taxation, among other things. Similarly, Hong Kong&rsquo;s economy differs from the economies of most developed
countries in many respects, including the amount of PRC government involvement, level of development, growth rate, control of foreign
exchange and allocation of resources. Economic conditions in Hong Kong are sensitive to global economic conditions. Any economic downturn,
changes in policies, currency and interest rate fluctuations, capital controls or capital restrictions, labor laws, changes in environmental
protection laws and regulations, duties and taxation and limitations on imports and exports in these countries may materially and adversely
affect our business, financial condition, results of operations and prospects.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>A
recent joint statement by the SEC and the PCAOB, rule changes by Nasdaq, and the HFCAA all call for additional and more stringent criteria
to be applied to emerging market companies upon assessing the qualification of their auditors, especially the non-U.S. auditors who are
not inspected by the PCAOB. These developments could add uncertainties to our Offering.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
April 21, 2020, former SEC chairman Jay Clayton and former PCAOB chairman William D. Duhnke III, along with other senior SEC staff, released
a joint statement highlighting the risks associated with investing in companies based in or have substantial operations in emerging markets
including China. The joint statement emphasized the risks associated with lack of access for the PCAOB to inspect auditors and audit
work papers in China and higher risks of fraud in emerging markets.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
HFCAA was enacted on December 18, 2020. The HFCAA states if the SEC determines that a company has filed audit reports issued by a registered
public accounting firm that has not been subject to inspection by the PCAOB for two consecutive years beginning in 2021, the SEC shall
prohibit the company&rsquo;s shares from being traded on a national securities exchange or in the over-the-counter trading market in
the U.S.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
March 24, 2021, the SEC adopted interim final rules relating to the implementation of certain disclosure and documentation requirements
of the HFCAA. A company will be required to comply with these rules if the SEC identifies it as having a &ldquo;non-inspection&rdquo;
year under a process to be subsequently established by the SEC. The SEC is assessing how to implement other requirements of the HFCAA,
including the listing and trading prohibition requirements described above.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 31 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->21<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
June 22, 2021, the U.S. Senate passed a bill which, if passed by the U.S. House of Representatives and signed into law, would reduce
the number of consecutive non-inspection years required for triggering the prohibitions under the HFCAA from three years to two years.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
June 22, 2021, the U.S. Senate passed the Consolidated Appropriations Act, which was signed into law by President Biden and contained,
among other things, an identical provision to the Accelerating Holding Foreign Companies Accountable Act and amended the HFCAA by requiring
the SEC to prohibit an issuer&rsquo;s securities from trading on any U.S. stock exchanges if its auditor is not subject to PCAOB inspections
for two consecutive years instead of three, thus reducing the time period for triggering the delisting of our Company and the prohibition
of trading in our securities if the PCAOB is unable to inspect our accounting firm at such future time. A termination in the trading
of our securities due to an involuntary delisting or any restriction on the trading in our securities would be expected to have a negative
impact on the Company as well as on the value of our securities, should we face heightened operational and legal risks in relation to
HFCAA compliance.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
December 2, 2021, the SEC issued amendments to finalize rules implementing the submission and disclosure requirements in the HFCAA. The
rules apply to registrants that the SEC identifies as having filed an annual report with an audit report issued by a registered public
accounting firm that is located in a foreign jurisdiction and that PCAOB is unable to inspect or investigate completely because of a
position taken by an authority in foreign jurisdictions.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
December 16, 2021, PCAOB announced the PCAOB determinations relating to the PCAOB&rsquo;s inability to inspect or investigate completely
registered public accounting firms headquartered in the PRC or Hong Kong, a Special Administrative Region and dependency of the PRC,
because of a position taken by one or more authorities in the PRC or Hong Kong.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
recent joint statement by the SEC and PCAOB, proposed rule changes submitted by Nasdaq, and the Holding Foreign Companies Accountable
Act all call for additional and more stringent criteria to be applied to emerging market companies upon assessing the qualification of
their auditors, especially the non-U.S. auditors who are not inspected by the PCAOB.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
August 26, 2022, the PCAOB announced that it had signed the SOP with the CSRC and the Ministry of Finance of China. The SOP Agreement
establishes a specific, accountable framework to make possible complete inspections and investigations by the PCAOB of audit firms based
in mainland China and Hong Kong, as required under U.S. law. The SOP Agreement remains unpublished and is subject to further explanation
and implementation. Pursuant to the fact sheet with respect to the SOP Agreement disclosed by the SEC, the PCAOB shall have sole discretion
to select any audit firms for inspection or investigation and the PCAOB inspectors and investigators shall have a right to see all audit
documentation without redaction.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
December 15, 2022, the PCAOB Board determined that the PCAOB was able to secure complete access to inspect and investigate registered
public accounting firms headquartered in mainland China and Hong Kong and voted to vacate its previous determinations to the contrary.
However, should PRC authorities obstruct or otherwise fail to facilitate the PCAOB&rsquo;s access in the future, the PCAOB Board will
consider the need to issue a new determination. The PCAOB&rsquo;s December 15, 2022 determination may be subsequently vacated and
does not automatically grant a grace period. </FONT>The PCAOB continues to demand complete access in mainland China and Hong Kong
moving forward and resumed regular inspections in early 2023. It continues pursuing ongoing investigations
and initiate new investigations as needed. The PCAOB has also indicated that it will act immediately to consider the need to issue new
determinations with the HFCAA, if needed. Even though the PCAOB&rsquo;s December 15, 2022 determination significantly reduces the risk
of an involuntary delisting under the HFCAA, it does not eliminate other requirements for companies with PRC operating entities&rsquo;
operations in China like us under both the HFCAA and SEC guidance.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
auditor, ARK Pro CPA &amp; Co, an independent registered public accounting firm that issues the audit report included elsewhere in this
prospectus, as an auditor of companies that are traded publicly in the United States and a firm registered with the PCAOB, is subject
to laws in the United States pursuant to which the PCAOB conducts regular inspections to assess its compliance with the applicable professional
standards. Our auditor is headquartered in Hong Kong. As of the date of this prospectus, our auditor is not subject to the PCAOB determinations
announced by the PCAOB on December 16, 2021 relating to the PCAOB&rsquo;s inability to inspect or investigate completely registered public
accounting firms headquartered in mainland China or Hong Kong because of a position taken by one or more authorities in the PRC or Hong
Kong.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Additionally,
the recent developments have added uncertainties to our Offering and we cannot assure you whether the national securities exchange we
apply to for listing or regulatory authorities would apply additional or more stringent criteria to us after considering the effectiveness
of our auditor&rsquo;s audit procedures and quality control procedures, adequacy of personnel and training, or sufficiency of resources,
geographic reach, or experience as it relates to our audit. Furthermore, the HFCAA, which requires that the PCAOB be permitted to inspect
the issuer&rsquo;s public accounting firm within two years, as amended, may result in the delisting of our Company in the future if the
PCAOB is unable to inspect our accounting firm at such future time. Our securities may be prohibited from trading if our auditor cannot
be fully inspected as more stringent criteria have been imposed by the SEC and the PCAOB recently. While the Company&rsquo;s auditor
is based in Hong Kong and is registered with PCAOB and subject to PCAOB inspection, in the event it is later determined that the PCAOB
is unable to inspect or investigate completely the Company&rsquo;s auditor because of a position taken by an authority in a foreign jurisdiction,
then such lack of inspection could cause trading in the Company&rsquo;s securities to be prohibited under the HFCAA, and ultimately result
in a determination by a securities exchange to delist the Company&rsquo;s securities. The PCAOB continues to demand complete access in
mainland China and Hong Kong moving forward and has made plans to resume regular inspections, as well as to continue pursuing ongoing
investigations and initiate new investigations as needed. The PCAOB has also indicated that it will act immediately to consider the need
to issue new determinations with the HFCAA, if needed. If trading in our Ordinary Shares is prohibited under the HFCAA in the future
because the PCAOB determines that it cannot inspect or fully investigate our auditor at such future time, Nasdaq may determine to delist
our Ordinary Shares.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
termination in the trading of our securities or any restriction on the trading in our securities would be expected to have a negative
impact on the Company as well as on the value of our securities.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 32 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->22<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">It
remains unclear what the SEC&rsquo;s implementation process related to the above rules will entail or what further actions the SEC, the
PCAOB or Nasdaq will take to address these issues and what impact those actions will have on the companies that have significant operations
in the PRC and have securities listed on a U.S. stock exchange (including a national securities exchange or over-the-counter stock market).
In addition, the above amendments and any additional actions, proceedings, or new rules resulting from these efforts to increase U.S.
regulatory access to audit information could create some uncertainty for investors, the market price of our Ordinary Shares could be
adversely affected, and we could be delisted if we and our auditor are unable to meet the PCAOB inspection requirement or being required
to engage a new audit firm, which would require significant expense and management time.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Furthermore,
new laws and regulations or changes in laws and regulations in both the United States and China could affect our ability to list our
securities on the Nasdaq Capital Market, which could materially impair the market for and the market price of our securities. Any new
developments could add uncertainties to our Offering. Despite that we have an auditor that is registered with the PCAOB and subject to
PCAOB inspection, there are still risks to the Company and investors if it is later determined that the PCAOB is unable to inspect or
investigate completely our auditor because of a position taken by an authority in a foreign jurisdiction. Such risks include but not
limited to that trading in our securities may be prohibited under the HFCAA and as a result an exchange may determine to delist our securities.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Risks
Relating to Our Initial Public Offering and Ownership of Our Ordinary Shares</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>The
market price of our Ordinary Shares may be volatile or may decline regardless of our operating performance, and could result in significant
losses and you may not be able to resell your shares at or above the Offering price.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Offering price for our Ordinary Shares will be determined through negotiations between the underwriter and us and may vary from the market
price of our Ordinary Shares following our Offering. If you purchase our Ordinary Shares in our Offering, you may not be able to resell
those Ordinary Shares at or above the Offering price. We cannot assure you that our Ordinary Shares&rsquo; Offering price, or the market
price following our Offering, will equal or exceed prices in privately negotiated transactions of our Ordinary Shares that have occurred
from time to time prior to our initial public Offering. The market price of our Ordinary Shares may fluctuate significantly in response
to numerous factors, many of which are beyond our control, including:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">actual
    or anticipated fluctuations in our revenue and other operating results;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    financial projections we may provide to the public, any changes in these projections or our failure to meet these projections;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">actions
    of securities analysts who initiate or maintain coverage of us, changes in financial estimates by any securities analysts who follow
    our Company, or our failure to meet these estimates or the expectations of investors;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">announcements
    by us or our competitors of significant products or features, technical innovations, acquisitions, strategic partnerships, joint
    ventures, or capital commitments;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">price
    and volume fluctuations in the overall stock market, including as a result of trends in the economy as a whole;</FONT></TD></TR>

<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">lawsuits
    threatened or filed against us; and</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">other
    events or factors, including those resulting from war or incidents of terrorism, or responses to these events.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition, the trading price of our Ordinary Shares is likely to be volatile and could fluctuate widely due to factors beyond our control.
This may happen because of broad market and industry factors, akin to the performance and fluctuation of the market prices of other companies
with business operations located mainly in HK or the PRC that have listed their securities in the United States. A number of Chinese
companies have listed or are in the process of listing their securities on U.S. stock markets. The securities of some of these companies
have experienced significant volatility, including price declines in connection with their initial public offerings. The trading performances
of the securities of these Chinese companies after their offerings may affect the general perception and attitude of investors toward
Chinese companies listed in the United. Consequently, these factors may impact the trading performance of our shares, notwithstanding
our actual operating performance.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition to market and industry factors, the price and trading volume for our Ordinary Shares may be highly volatile for factors specific
to our own operations, including the following:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">variations
    in our revenues, earnings and cash flow;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">changes
    in financial estimates by securities analysts;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">additions
    or departures of key personnel;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">release
    of lock-up or other transfer restrictions on our outstanding equity securities or sales of additional equity securities; and</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">potential
    litigation or regulatory investigations.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any
of these factors may result in large and sudden changes in the volume and price at which our Ordinary Shares will trade.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
the past, shareholders of public companies have often brought securities class action suits against companies following periods of instability
in the market price of their securities. If we were involved in a class action suit, it could divert a significant amount of our management&rsquo;s
attention and other resources from our business and operations and require us to incur significant expenses to defend the suit, which
could harm our results of operations. Any such class action suit, whether or not successful, could harm our reputation and restrict our
ability to raise capital in the future. In addition, if a claim is successfully made against us, we may be required to pay significant
damages, which could have a material adverse effect on our financial condition and results of operations.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 33 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->23<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>We
may not maintain the listing of our Ordinary Shares on the Nasdaq, which could limit investors&rsquo; ability to make transactions in
our Ordinary Shares and subject us to additional trading restrictions.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
intend to list our Ordinary Shares on the Nasdaq concurrently with this Offering. In order to continue listing our Ordinary Shares on
the Nasdaq, we must maintain certain financial and share price levels, and we may be unable to meet these requirements in the future.
We cannot assure you that our Ordinary Shares will continue to be listed on the Nasdaq in the future. If the Nasdaq delists our Ordinary
Shares and we are unable to list our Ordinary Shares on another national securities exchange, we will endeavor to have our Ordinary Shares
quoted on an over-the-counter market in the United States. If this were to occur, we could face significant material adverse consequences,
including:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">a
    limited availability of market quotations for our Ordinary Shares;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">reduced
    liquidity for our Ordinary Shares;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">a
    determination that our Ordinary Shares are a &ldquo;penny stock,&rdquo; which would require brokers trading in our shares to adhere
    to more stringent rules and possibly result in a reduced level of trading activity in the secondary trading market for our Ordinary
    Shares;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">a
    limited amount of news and analyst coverage; and</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">a
    decreased ability to issue additional securities or obtain additional financing in the future.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
long as our Ordinary Shares are listed on the Nasdaq, U.S. federal law prevents or preempts states from regulating their sale of those
listed Ordinary Shares. However, the law does permit states to investigate companies if there is a suspicion of fraud, and, if there
is a finding of fraudulent activity, then the states can regulate or bar the sale of those listed Ordinary Shares. Further, if our Ordinary
Shares are no longer listed on the Nasdaq, we would be subject to regulations in each state in which we offer our Ordinary Shares.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Future
issuances or sales, or perceived issuances or sales, of substantial amounts of Ordinary Shares in the public market could materially
and adversely affect the prevailing market price of the Ordinary Shares and our ability to raise capital in the future.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
market price of our Ordinary Shares could decline as a result of future sales of substantial amounts of our Ordinary Shares in the public
market after the completion of this Offering and also from the sale of Ordinary Shares by the Resale Shareholders through the Resale
Prospectus, or the perception that these sales could occur. Future sales, or perceived sales, of substantial amounts of the shares could
adversely affect the market price of our Ordinary Shares and could materially impair our ability to raise capital through equity offerings
in the future. As of the date of this prospectus, we have [&#9679;] Ordinary Shares outstanding. The Ordinary Shares sold in this Offering
will be freely tradable without restriction or further registration under the Securities Act, and Ordinary Shares held by our existing
shareholders may also be sold in the public market in the future subject to the restrictions in Rule 144 under the Securities Act and
applicable lock-up agreements. There will be [&#9679;] Ordinary Shares outstanding immediately after this Offering. In connection with
this Offering, our directors and officers named in the section &ldquo;Management,&rdquo; and certain shareholders have agreed not to
sell any shares (excluding Ordinary Shares sold as a Resale Shareholder) until 180 days after the date of this prospectus without the
prior written consent of the underwriter, subject to certain exceptions. However, the underwriter may release these securities from these
restrictions at any time. Because the securities held by the Resale Shareholders in the concurrent resale are not subject to similar
lock-up restrictions, they may freely sell their Ordinary Shares in the open market subject to the restrictions in Rule 144 and Rule
701 under the Securities Act. The Resale Shareholders may be willing to accept a lower sales price than the price investors pay in this
Offering, which could substantially lower the market price of our Ordinary Shares. We cannot predict what effect, if any, market sales
of securities held by the Resale Shareholders or any other shareholder or the availability of these securities for future sale will have
on the market price of our Ordinary Shares. See &ldquo;Underwriting&rdquo; and &ldquo;Shares Eligible for Future Sale&rdquo; for a more
detailed description of the restrictions on selling our securities after this Offering.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Short
selling may drive down the market price of our Ordinary Shares.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Short
selling is the practice of selling shares that the seller does not own but rather has borrowed from a third party with the intention
of buying identical shares back at a later date to return to the lender. The short seller hopes to profit from a decline in the value
of the shares between the sale of the borrowed shares and the purchase of the replacement shares, as the short seller expects to pay
less in that purchase than it received in the sale. Since it is in the short seller&rsquo;s interest for the price of the shares to decline,
many short sellers publish, or arrange for the publication of, negative opinions and allegations regarding the relevant issuer and its
business prospects in order to create negative market momentum and generate profits for themselves after selling the shares short. These
negative opinions have, in the past, led to selling of shares in the market. If we were to become the subject of any unfavorable publicity,
whether such allegations are proven to be true or untrue, we could have to expend a significant amount of resources to investigate such
allegations and/or defend ourselves. While we would strongly defend against any negative opinions of short sellers, we may be constrained
in the manner in which we can proceed against the relevant short seller by principles of freedom of speech, applicable state law or issues
of commercial confidentiality. If we become the subject of any unfavorable allegations, whether such allegations are proven to be true
or untrue, we will have to expend significant resources to investigate such allegations and/or defend our Company. This situation will
be costly and time-consuming and distract our management from developing our growth. If such allegations are not proven to be groundless,
we and our business operations will be severely affected and you could sustain a significant decline in the value of our Ordinary Shares.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 34 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->24<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Because
we may not expect to pay dividends in the foreseeable future, you may rely on price appreciation of our Ordinary Shares for a return
on your investment.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
currently intend to retain all of our available funds and any future earnings after this Offering to fund the development and growth
of our business. As a result, we may not expect to pay any cash dividends in the foreseeable future. Therefore, you should not rely on
an investment in our Ordinary Shares as a source for any future dividend income. Our board of directors has complete discretion as to
whether to distribute dividends, subject to certain requirements of Cayman Islands law. Even if our board of directors decides to declare
and pay dividends, the timing, amount and form of future dividends, if any, will depend on, among other things, our future results of
operations and cash flow, our capital requirements and surplus, the amount of distributions, if any, received by us from our subsidiaries,
our financial condition, contractual restrictions and other factors deemed relevant by our board of directors. Accordingly, the return
on your investment in our securities will likely depend entirely upon any future price appreciation of our Ordinary Shares. There is
no guarantee that our Ordinary Shares will appreciate in value after this Offering or even maintain the price at which you purchased
our Ordinary Shares. You may not realize a return on your investment in our Ordinary Shares and you may even lose your entire investment.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Because
our Offering price is substantially higher than our net tangible book value per Ordinary Share, you will experience immediate and substantial
dilution.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
you purchase Ordinary Shares in the assumed completion of this Offering, you will pay substantially more than the corresponding amount
paid by existing shareholder for their shares and more than our net tangible book value per share. As a result, you will experience immediate
and substantial dilution of US$[&#9679;] per Ordinary Share, representing the difference between our net tangible book value per Ordinary
Share of US$[&#9679;] as of September 30, 2023, after giving effect to the net proceeds to us from this Offering, assuming no change
to the number of Ordinary Shares offered by us as stated on the cover page of this prospectus and an assumed public Offering price of
US$[&#9679;] per Ordinary Share (being the mid-point range of US$[&#9679;] and US$[&#9679;] per Ordinary Share). See &ldquo;Dilution&rdquo;
for a more complete description of how the value of your investment in our Ordinary Shares will be diluted upon the completion of this
Offering.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>You
must rely on the judgment of our management as to the uses of our net proceeds from this Offering, and such uses may not produce income
or increase our share price.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
plan to use the net proceeds of this Offering as discussed under &ldquo;Use of &ldquo;Proceeds. However, our management will have considerable
discretion in the application of the net proceeds received by us in this Offering. You will not have the opportunity, as part of your
investment decision, to assess whether proceeds are being used appropriately. The net proceeds may be used for corporate purposes that
do not improve our efforts to achieve or maintain profitability or increase our share price. The net proceeds from this Offering may
be placed in investments that do not produce income or that lose value.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>If
we become classified as a passive foreign investment company, United States taxpayers who own our securities may have adverse United
States federal income tax consequences.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
non-U.S. corporation such as our Company will be classified as a passive foreign investment company, which is known as a PFIC, for any
taxable year if, for such year, either</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">At
    least 75% of our gross income for the year is passive income; or</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    average percentage of our assets (determined at the end of each quarter) during the taxable year that produce passive income or that
    are held for the production of passive income is at least 50%.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Passive
income generally includes dividends, interest, rents, royalties (other than rents or royalties derived from the active conduct of a trade
or business) and gains from the disposition of passive assets.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 35 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->25<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
we are determined to be a PFIC for any taxable year (or portion thereof) that is included in the holding period of a U.S. taxpayer who
holds our securities, the U.S. taxpayer may be subject to increased U.S. federal income tax liability and may be subject to additional
reporting requirements.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">It
is possible that, in future taxable years, more than 50% of our assets may be assets which produce passive income. We will make this
determination following the end of any particular tax year. We treat our affiliated entities as being owned by us for United States federal
income tax purposes, not only because we exercise effective control over the operation of such entities but also because we are entitled
to substantially all of their economic benefits, and, as a result, we combine their operating results in our combined financial statements.
For purposes of the PFIC analysis, in general, a non-U.S. corporation is deemed to own its pro rata share of the gross income and assets
of any entity in which it is considered to own at least 25% of the equity by value.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
a more detailed discussion of the application of the PFIC rules to us and the consequences to U.S. taxpayers if we were determined to
be a PFIC, see &ldquo;Material Tax Considerations &mdash; Passive Foreign Investment Company Considerations.&rdquo;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Our
Controlling Shareholder has substantial influence over the Company. Its interests may not be aligned with the interests of our other
shareholders, and it could prevent or cause a change of control or other transactions.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of the date of this prospectus, JME, which is wholly-owned by Mr. Cheung, beneficially owns approximately [&#9679;]% of our issued
and outstanding Ordinary Shares. Mr Cheung is also our chief executive officer and executive director. Upon completion of
this Offering, JME will be the beneficial owner of an aggregate of [&#9679;] Ordinary Shares which will represent [&#9679;]% of the
then total issued and outstanding Ordinary Shares.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accordingly,
our Controlling Shareholder could control the outcome of any corporate transaction or other matter submitted to the shareholders for
approval, including mergers, consolidations, the election of directors and other significant corporate actions, including the power to
prevent or cause a change in control. Without the consent of our Controlling Shareholder, we may be prevented from entering into transactions
that could be beneficial to us or our minority shareholders. In addition, our directors and officers could violate their fiduciary duties
by diverting business opportunities from us to themselves or others. The interests of our largest shareholder may differ from the interests
of our other shareholders. The concentration in the ownership of our shares may cause a material decline in the value of our Ordinary
Shares. For more information regarding our principal shareholders and their affiliated entities, see &ldquo;Principal Shareholders.&rdquo;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>We
are a &ldquo;controlled company&rdquo; within the meaning of the rules of Nasdaq and, as a result, will rely on exemptions from certain
corporate governance requirements that provide protection to shareholders of other companies.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon
the completion of this Offering, we will be a &ldquo;controlled company&rdquo; as defined under the rules of Nasdaq. For so long as we
remain a controlled company under that definition, we are permitted to elect to rely, and will rely, on certain exemptions from corporate
governance rules, including:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">an
    exemption from the rule that a majority of our board of directors must be independent directors;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">an
    exemption from the rule that the compensation of our chief executive officer must be determined or recommended solely by independent
    directors; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">an
    exemption from the rule that our director nominees must be selected or recommended solely by independent directors.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 9pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
a result, you may not have the same protection afforded to shareholders of companies that are subject to these corporate governance requirements.
Accordingly, a majority of the members of our board of directors might not be independent directors and our nomination and compensation
committees might not consist entirely of independent directors upon closing of the Offering. Our status as a controlled company could
cause our Ordinary Shares to look less attractive to certain investors or otherwise harm our trading price. As a result, the investors
will not have the same protection afforded to shareholders of companies that are subject to these corporate governance requirements.
We currently do not plan to rely on these exemptions although we may in the future elect to so rely.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 36 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->26<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>As
a company incorporated in the Cayman Islands, we are permitted to adopt certain home country practices in relation to corporate governance
matters that differ significantly from the Nasdaq corporate governance listing standards. These practices may afford less protection
to shareholders than they would enjoy if we complied fully with the Nasdaq corporate governance listing standards. </I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
a foreign private issuer that has applied to list our Ordinary Shares on Nasdaq, we may rely on provisions in the Nasdaq corporate governance
listing standards that allow us to follow Cayman Islands law with regard to certain aspects of corporate governance. This allows us to
follow certain corporate governance practices that differ in significant respects from the corporate governance requirements applicable
to U.S. companies listed on the Nasdaq.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
example, we may be exempt from the Nasdaq regulations that require a listed U.S. company to:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">require
    non-management directors to meet on a regular basis without management present; and</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">seek
    shareholders&rsquo; approval for the implementation of certain equity compensation plans and issuances of Ordinary Shares.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
a foreign private issuer, we are permitted to follow home country practice in lieu of the above requirements. Our audit committee is
required to comply with the provisions of Rule 10A-3 of the Exchange Act, which is applicable to U.S. companies listed on the Nasdaq.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>You
may face difficulties in protecting your interests, and your ability to protect your rights through U.S. courts may be limited, because
we are incorporated under Cayman Islands law.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are an exempted company incorporated under the laws of the Cayman Islands with limited liability. Our corporate affairs are governed
by our Memorandum and Articles of Association, the Companies Act and the common law of the Cayman Islands. The rights of shareholders
to take action against our directors and us, actions by minority shareholders and the fiduciary duties of our directors to us under Cayman
Islands law are, to a large extent, governed by the common law of the Cayman Islands. The common law of the Cayman Islands is derived
in part from comparatively limited judicial precedent in the Cayman Islands as well as from the English common law, which is generally
persuasive authority, but is not binding, on a court in the Cayman Islands. The rights of our shareholders and the fiduciary duties of
our directors under Cayman Islands law are not as clearly established as they would be under statutes or judicial precedent in some jurisdictions
of the United States. In particular, the Cayman Islands has a different body of securities laws than the United States, which provides
significantly less protection to investors. In addition, Cayman Islands companies may not have the standing to initiate a shareholder
derivative action in a federal court of the United States. There is no statutory recognition in the Cayman Islands of judgments obtained
in the United States, although the courts of the Cayman Islands will, in certain circumstances, recognize and enforce a non-penal judgment
of a foreign court of competent jurisdiction without retrial on the merits.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholders
of Cayman Islands exempted companies like us have no general rights under Cayman Islands law to inspect corporate records (other than
the Memorandum and Articles of Association) or to obtain copies of lists of shareholders of these companies. Our directors are not required
under our Memorandum and Articles of Association to make our corporate records available for inspection by our shareholders. This may
make it more difficult for you to obtain the information needed to establish any facts necessary for a shareholder resolution or to solicit
proxies from other shareholders in connection with a proxy contest.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certain
corporate governance practices in the Cayman Islands, which is our home country, differ significantly from requirements for companies
incorporated in other jurisdictions, such as the U.S. Currently, we plan to rely on home country practice with respect to any corporate
governance matter. Accordingly, our shareholders will be afforded less protection than they otherwise would under rules and regulations
applicable to U.S. domestic issuers.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
a result of all of the above, shareholders may have more difficulty in protecting their interests in the face of actions taken by our
management, members of the board of directors or Controlling Shareholder than they would as shareholders of a company incorporated in
the United States. For a discussion of significant differences between the provisions of the Companies Act and the laws applicable to
companies incorporated in the United States and their shareholders, see &ldquo;Certain Cayman Islands Company Considerations &mdash;
Differences in Corporate Law.&rdquo;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&nbsp;</P>

<!-- Field: Page; Sequence: 37 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->27<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>If
we fail to implement and maintain an effective system of internal controls, we may be unable to accurately or timely report our results
of operations or prevent fraud, and investor confidence and the market price of our Ordinary Shares may be materially and adversely affected.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prior
to the completion of this Offering, we have been a private company with limited accounting personnel. Furthermore, prior to the completion
of this Offering, our management has not performed an assessment of the effectiveness of our internal control over financial reporting,
and our independent registered public accounting firm has not conducted an audit of our internal control over financial reporting. Effective
internal control over financial reporting is necessary for us to provide reliable financial reports and, together with adequate disclosure
controls and procedures, is designed to prevent fraud.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
failure to implement and maintain effective internal controls over financial reporting could result in errors in our financial statements
that could result in a restatement of our financial statements, cause us to fail to meet our reporting obligations and cause investors
to lose confidence in our reported financial information, which may result in volatility in and a decline in the market price of our
Ordinary Shares.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon
the completion of this Offering, we will become a public company in the United States subject to the Sarbanes- Oxley Act of 2002. Section
404 of the Sarbanes-Oxley Act of 2002, or Section 404, will require that we include a report of management on our internal control over
financial reporting in our annual report on Form 20-F. In addition, if we cease to be an &ldquo;emerging growth company&rdquo; as such
term is defined in the JOBS Act, our independent registered public accounting firm must attest to and report on the effectiveness of
our internal control over financial reporting on an annual basis. Our management may conclude that our internal control over financial
reporting is not effective. Moreover, even if our management concludes that our internal control over financial reporting is effective,
our independent registered public accounting firm, after conducting its own independent testing, may issue a report that is qualified
if it is not satisfied with our internal controls or the level at which our controls are documented, designed, operated or reviewed,
or if it interprets the relevant requirements differently from us. In addition, after we become a public company, our reporting obligations
may place a burden on our management, operational and financial resources and systems for the foreseeable future. We may be unable to
timely complete our evaluation testing and any required remediation.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition, if we fail to maintain the adequacy of our internal control over financial reporting, as these standards are modified, supplemented
or amended from time to time, we may be unable to conclude on an ongoing basis that we have effective internal control over financial
reporting in accordance with Section 404. Generally speaking, if we fail to achieve and maintain an effective internal control environment,
we could suffer material misstatements in our financial statements and fail to meet our reporting obligations, which would likely cause
investors to lose confidence in our reported financial information. This could, in turn, limit our access to capital markets, harm our
results of operations and lead to a decline in the trading price of our Ordinary Shares. Additionally, ineffective internal control over
financial reporting could expose us to increased risk of fraud, misuse of corporate assets and legal actions under the United States
securities laws and subject us to potential delisting from Nasdaq to regulatory investigations and to civil or criminal sanctions.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
currently lack personnel adequately trained in and have appropriate knowledge of U.S. GAAP and SEC reporting requirements to properly
address complex U.S. GAAP accounting issues and related disclosures to fulfill U.S. GAAP and SEC financial reporting requirements, which
could result in (i) our failure to maintain effective internal control over financial reporting; (ii) result in errors in our financial
statements; (iii) result in failure to meet our reporting obligations; and (iv) cause investors to lose confidence in our financial information.
To address this issue, the Company is undertaking the necessary steps to fulfill our financial reporting requirements including the hiring
of additional personnel with experience in this area.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 38 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->28<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Because
we are a Cayman Islands company and all of our business is conducted in Hong Kong, you may be unable to bring an action against us or
our officers and directors or to enforce any judgment you may obtain.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Although
we are a Cayman Islands exempted company, we conduct substantially all of our operations in Hong Kong and substantially all of our assets
are located in Hong Kong and substantially all of our assets are located outside of the United States. In addition, the majority of our
current directors and officers are nationals and residents of countries other than the United States. Substantially all of the assets
of these persons are located outside the United States. As a result, it may be difficult for our shareholders to effect service on these
persons or bring an action against us or against these individuals in the Cayman Islands or in Hong Kong in the event that they believe
that their rights have been infringed under the securities laws of the United States or otherwise. Even if shareholders are successful
in bringing an action of this kind, the laws of the Cayman Islands and Hong Kong may render them unable to enforce a judgment against
our assets or the assets of our directors and officers. There is no statutory recognition in the Cayman Islands of judgments obtained
in the United States or Hong Kong, although the courts of the Cayman Islands will in certain circumstances recognize and enforce a non-penal
judgment of a foreign court of competent jurisdiction without retrial on the merits. Even if you are successful in bringing an action
of this kind, the laws of the Cayman Islands and Hong Kong may render you unable to enforce a judgment against our assets or the assets
of our directors and officers. For more information regarding the relevant laws of the Cayman Islands, see &ldquo;Enforceability of Civil
Liabilities.&rdquo; As a result of the foregoing, our shareholders may have more difficulties in protecting their interests through actions
against us or our officers, directors or major shareholders than would shareholders of a corporation incorporated in a jurisdiction in
the United States.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
corporate affairs are governed by our Memorandum and Articles of Association and by the Companies Act and common law of the Cayman Islands.
The rights of shareholders to take legal action against our directors and us, actions by minority shareholders and the fiduciary responsibilities
of our directors to us under Cayman Islands law are to a large extent governed by the common law of the Cayman Islands. The common law
of the Cayman Islands is derived in part from comparatively limited judicial precedent in the Cayman Islands as well as from English
common law, which has persuasive, but not binding, authority on a court in the Cayman Islands. The rights of our shareholders and the
fiduciary responsibilities of our directors under Cayman Islands law are not as clearly established as they would be under statutes or
judicial precedents in the United States. In particular, the Cayman Islands has a less developed body of securities laws as compared
to the United States, and provides significantly less protection to investors. Some U.S. states, such as Delaware, have more fully developed
and judicially interpreted bodies of corporate law than the Cayman Islands does. In addition, Cayman Islands companies may not have standing
to initiate a shareholder derivative action before the federal courts of the United States.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>We
are an &ldquo;emerging growth company,&rdquo; and we cannot be certain if the reduced reporting requirements applicable to emerging growth
companies will make our Ordinary Shares less attractive to investors.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are an &ldquo;emerging growth company,&rdquo; as defined in the JOBS Act, and we may take advantage of certain exemptions from various
requirements applicable to other public companies that are not emerging growth companies including, most significantly, not being required
to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act for so long as we are an emerging growth
company. As a result, if we elect not to comply with such auditor attestation requirements, our investors may not have access to certain
information they may deem important.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
JOBS Act also provides that an emerging growth company does not need to comply with any new or revised financial accounting standards
until such date that a private company is otherwise required to comply with such new or revised accounting standards. In other words,
an &ldquo;emerging growth company&rdquo; can delay the adoption of certain accounting standards until those standards would otherwise
apply to private companies. We have elected to take advantage of the extended transition period, although we have adopted certain new
and revised accounting standards based on transition guidance permitted under such standards. As a result of this election, our future
financial statements may not be comparable to other public companies that comply with the public company effective dates for these new
or revised accounting standards.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 39 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->29<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>We
are a foreign private issuer within the meaning of the rules under the Exchange Act, and as such we are exempt from certain provisions
applicable to United States domestic public companies.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are a foreign private issuer and, as a result, we are not subject to the same requirements as U.S. domestic issuers. Under the Exchange
Act, we will be subject to reporting obligations that, to some extent, are more lenient and less frequent than those of U.S. domestic
reporting companies. For example, we are exempt from certain provisions of the securities rules and regulations in the United States
that are applicable to U.S. domestic issuers, including:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    rules under the Exchange Act requiring the filing of quarterly reports on Form 10-Q or current reports on Form 8-K with the SEC;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    sections of the Exchange Act regulating the solicitation of proxies, consents, or authorizations in respect of a security registered
    under the Exchange Act;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    sections of the Exchange Act requiring insiders to file public reports of their share ownership and trading activities and liability
    for insiders who profit from trades made in a short period of time; and</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    selective disclosure rules by issuers of material non-public information under Regulation FD.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">However,
we will still be subject to the anti-fraud and anti-manipulation rules of the SEC, such as Rule 10b-5 under the Exchange Act. Since many
of the disclosure obligations imposed on us as a foreign private issuer differ from those imposed on U.S. domestic reporting companies,
you should not expect to receive the same information about us and at the same time as the information provided by U.S. domestic reporting
companies. Moreover, we will be required to file an annual report on Form 20-F within four months of the end of each fiscal year. In
addition, we intend to publish our financial results on a semi-annual basis through press releases distributed pursuant to the rules
and regulations of the Nasdaq. Press releases relating to financial results and material events will also be furnished to the SEC on
Form 6-K. However, the information we are required to file with or furnish to the SEC will be less extensive and less timely compared
to that required to be filed with the SEC by U.S. domestic issuers. As a result, you may not be afforded the same protections or information
that would be made available to you if you were investing in a U.S. domestic issuer.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>We
may lose our foreign private issuer status in the future, which could result in significant additional costs and expenses.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
discussed above, we are a foreign private issuer, and, therefore, we are not required to comply with all of the periodic disclosure and
current reporting requirements of the Exchange Act. The determination of foreign private issuer status is made annually on the last Business
Day of an issuer&rsquo;s most recently completed second fiscal quarter. Accordingly, the next determination will be made with respect
to us on March 31, 2024. In the future, we would lose our foreign private issuer status if (1) more than 50% of our outstanding voting
securities are owned by U.S. residents, and (2) a majority of our directors or executive officers are U.S. citizens or residents, or
we fail to meet additional requirements necessary to avoid loss of foreign private issuer status. If we were to lose our foreign private
issuer status, we would be required to file with the SEC periodic reports and registration statements on U.S. domestic issuer forms,
which are more detailed and extensive than the forms available to a foreign private issuer. We also would be required to comply with
U.S. federal proxy requirements, and our officers, directors and principal shareholders would become subject to the short-swing profit
disclosure and recovery provisions of Section 16 of the Exchange Act. In addition, we would lose our ability to rely upon exemptions
from certain corporate governance requirements under the listing rules of the Nasdaq. As a U.S. listed public company that is not a foreign
private issuer, we would incur significant additional legal, accounting and other expenses that we do not incur as a foreign private
issuer.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>We
will incur significantly increased costs and devote substantial amount of our management&rsquo;s time as a result of becoming a public
company and the eventual listing of our Ordinary Shares on the Nasdaq.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
a public company, we will be subject to the reporting requirements of the Securities Exchange Act of 1934, as amended, or the Exchange
Act, the Sarbanes-Oxley Act, the Dodd-Frank Act, the listing requirements of the securities exchange on which we list, and other applicable
securities rules and regulations. Despite recent reforms made possible by the JOBS Act, we will incur additional legal, accounting and
other expenses as a public reporting company that we did not incur as a private company, particularly after we cease to qualify as an
emerging growth company. For example, we will be required to comply with the additional requirements of the rules and regulations of
the SEC and the Nasdaq rules, including applicable corporate governance practices. We expect that compliance with these requirements
will increase our legal and financial compliance costs and will make some activities more time-consuming and costly. In addition, we
expect that our management and other personnel will need to divert attention from operational and other business matters to devote substantial
time to these public company requirements. We cannot predict or estimate the number of additional costs we may incur as a result of becoming
a public company or the timing of such costs.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition, changing laws, regulations and standards relating to corporate governance and public disclosure create uncertainty for public
companies, increasing legal and financial compliance costs and make some activities more time-consuming. These laws, regulations and
standards are subject to varying interpretations, in many cases due to their lack of specificity, and, as a result, their application
in practice may evolve over time as new guidelines are provided by regulatory and governing bodies. This could result in continuing uncertainty
regarding compliance matters and higher costs necessitated by ongoing revisions to disclosure and governance practices. We intend to
invest resources to comply with evolving laws, regulations and standards, and this investment may result in increased general and administrative
expenses and a diversion of management&rsquo;s time and attention from revenue-generating activities to compliance activities. If our
efforts to comply with new laws, regulations and standards differ from the activities intended by regulatory or governing bodies due
to ambiguities related to their application and practice, regulatory authorities may also initiate legal proceedings against us and our
business may be adversely affected.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 40 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->30<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I><A NAME="a_007"></A>Future
financing may cause a dilution in your shareholding or place restrictions on our operations.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
may need to raise additional funds immediately after the completion of this Offering or in the future to finance further expansion of
our capacity and business relating to our existing operations, acquisitions or strategic partnerships. If additional funds are raised
through the issuance of new equity or equity-linked securities of the Company other than on a pro rata basis to existing shareholder,
the percentage ownership of such shareholders in the Company may be reduced, and such new securities may confer rights and privileges
that take priority over those conferred by the shares. Alternatively, if we meet such funding requirements by way of additional debt
financing, we may have restrictions placed on us through such debt financing arrangements which may:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">further
    limit our ability to pay dividends or require us to seek consents for the payment of dividends;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">increase
    our vulnerability to general adverse economic and industry conditions;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">require
    us to dedicate a substantial portion of our cash flows from operations to service our debt, thereby reducing the availability of
    our cash flow to fund capital expenditure, working capital requirements and other general corporate needs; and</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">limit
    our flexibility in planning for, or reacting to, changes in our business and our industry.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Our
compensation of directors and Executive Officers may not be publicly available.</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Under
Cayman Islands law, the Company is not required to disclose compensation paid to our senior management on an individual basis and the
Company has not otherwise publicly disclosed this information elsewhere. The executive officers of the Company receive fixed and variable
compensation. They also receive benefits in line with market practice. The fixed component of their compensation is set on market terms
and adjusted annually. The variable component consists of cash bonuses and awards of shares (or the cash equivalent). Cash bonuses are
paid to executive officers based on previously agreed targets for the business. Shares (or the cash equivalent) may be awarded under
the 2024 Equity Incentive Plan (as defined below).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
a result of all of the above, our public shareholders may have more difficulty in protecting their interests in the face of actions taken
by management, members of our Board or controlling shareholders than they would as public shareholders of a company incorporated in the
United States.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 41 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->31<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="a_006"></A>USE
OF PROCEEDS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 2.25pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
estimate that we will receive net proceeds from the sale of Ordinary Shares of approximately $[&#9679;] based upon an assumed Offering
Price of $[&#9679;] per share (being the mid-point of the offer price range set forth on the cover page of this prospectus), of net proceeds
from this Offering after deducting underwriting discounts and commissions and estimated Offering expenses of approximately US$[&#9679;]
payable by us.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Each
$[&#9679;] increase (decrease) in the assumed Offering Price of $[&#9679;] per share (being the mid-point of the offer price range stated
on the cover of this prospectus) would increase (decrease) the net proceeds to us from this Offering by $[&#9679;], assuming the number
of Ordinary Shares offered, as set forth on the cover page of this prospectus, remains the same, and after deducting estimated underwriting
fees and commissions.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
primary purposes of this Offering are to create a public market for our Ordinary Shares for the benefit of all shareholders, retain talented
employees by providing them with equity incentives and obtain additional capital.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
currently intend to use the net proceeds of this Offering as follows:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">approximately
    [30]% for acquiring further brands and/or licensing of new brands for distribution and sale. At this time, no specific brands
    for acquisition or licensing has yet been identified; </FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">approximately
    [15]% for branding and marketing, including (a) attending trade fairs; (b) strengthening and increasing our online presence such
    as on Instagram presence and content marketing such as fashion; and blogging etc. (c) engaging third party marketing agencies or
    consultants; </FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">approximately
    [20]% for hiring additional staff and building our sales and marketing and logistic team;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iv)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">approximately
    [5]% for developing our website and to build a new mobile app;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(v)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">approximately
    [7]% for digitalization of systems through investment in software such as enterprise resource planning and human resource management;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(vi)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">approximately
    [15]% for repayment of loans made by Mr. Cheung (our controlling shareholder) to us in connection with the payment of costs and
    expenses in connection with this Offering and obtaining a listing of our Shares on the Nasdaq. The loans are unsecured,
    interest-free in the aggregate amount of HK$15 million (US$1.9 million) and repayable on demand;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(vii)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    balance for working capital and other general corporate purposes.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
precise amounts and percentage of proceeds we would devote to particular categories of activity will depend on prevailing market and
business conditions as well as particular opportunities that may arise from time to time. This expected use of our net proceeds from
this Offering represents our intentions based upon our current plans and business conditions, which could change in the future as our
plans and business conditions evolve. The amounts and timing of our actual expenditures may vary significantly depending on numerous
factors, including any unforeseen cash needs. Similarly, the priority of our prospective uses of proceeds will depend on business and
market conditions are they develop. Accordingly, our management will have significant flexibility and broad discretion in applying the
net proceeds of the Offering. If an unforeseen event occurs or business conditions change, we may use the proceeds of this Offering differently
than as described in this prospectus.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 42 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->32<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><BR STYLE="clear: both"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="a_005"></A>CAPITALIZATION</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 2.3pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table sets forth our capitalization as of [&#9679;]:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">on
    an actual basis; and</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">on
    a pro forma as adjusted giving effect to the completion of the firm commitment Offering at an assumed public Offering price of $[&#9679;]
    per share (being the midpoint of the estimated offer price range set forth on the cover page of this prospectus) and basis to reflect
    (i) the above; and (ii) the issuance and sale of [&#9679;] Ordinary Shares by us in this Offering at an initial public Offering price
    of US$ per Ordinary Share after deducting underwriting discounts and estimated Offering expenses payable by us.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
pro forma as adjusted information below is illustrative only, and our capitalization following the completion of this Offering is subject
to adjustment based on the actual net proceeds to us from the Offering. You should read this table in conjunction with &ldquo;Use of
Proceeds,&rdquo; &ldquo;Management&rsquo;s Discussion and Analysis of Financial Condition and Results of Operations&rdquo; and our combined
financial statements and related notes included elsewhere in this prospectus.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 8.3pt; text-align: justify; text-indent: 0.45in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="6" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">As
    of September 30, 2023</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">Shareholders&rsquo;
    Equity</FONT></TD><TD STYLE="text-align: justify; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Actual</FONT></TD><TD STYLE="text-align: left; padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Pro
    Forma as Adjusted</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HK$&rsquo;000</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HK$&rsquo;000</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 64%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Ordinary Shares US$0.001 par value
    per share; 500,000,000 authorized as of September 30, 2023; Ordinary Shares issued and outstanding on an actual basis, Ordinary Shares
    issued and outstanding on a pro forma basis and Ordinary Shares outstanding on an as adjusted basis (assuming Ordinary Shares to
    be issued in this Offering)</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">8</FONT></TD><TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[&#9679;]</FONT></TD><TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Additional paid-in capital</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[*]
                                            </FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[&#9679;]</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Retained earnings</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2,078</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[&#9679;]</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Net income</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">6,561</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[&#9679;]</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Special dividend distribution</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(5,700</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[&#9679;]</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold; text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Total
    Shareholders&rsquo; Equity</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2,947</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[&#9679;]</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Non-controlling interest</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[&#9679;]</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold; text-align: left; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Total
    Capitalization</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2,947</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">[&#9679;]</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 8.3pt; text-align: justify; text-indent: 0.45in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
number of our Ordinary Shares to be outstanding after this Offering is based on [&#9679;] Ordinary Shares outstanding as of [&#9679;].</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 43 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->33<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="a_004"></A>DIVIDEND
POLICY</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">No
dividends were declared and paid by the companies comprising our Group for the year ended September 30, 2022. 707 International Limited
declared a special dividend of HK$5,700,000 on September 29, 2023. The basis for declaring this dividend was due to the fact that
the Group had financially performed favorably during the year and the cash flow position of the Group was relatively strong. In addition,
since the development of the Group&rsquo;s business has been financed by the controlling shareholder, it was appropriate to return certain
financial gains to him from the Group&rsquo;s surplus cash available for distribution. </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have adopted a dividend policy, according to which our board of directors will take into account, among other things, the following factors
when deciding whether to propose a dividend and in determining the dividend amount: (a) operating and financial results; (b) cash flow
situation; (c) business conditions and strategies; (d) future operations and earnings; (e) taxation considerations; (f) interim dividends
paid, if any; (g) capital requirements and expenditure plans; (h) interests of shareholders; (i) statutory and regulatory restrictions;
(j) any restrictions on payment of dividends; and (k) any other factors that our board of directors may consider relevant. The payment
of dividends, in certain circumstances is also subject to the approval of our shareholders, the Companies Act and our Articles of Association
as well as any other applicable laws. Currently, we do not have any predetermined dividend distribution ratio.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Even
if our board of directors decides to pay dividends, the form, frequency and amount will depend upon our future operations and earnings,
capital requirements and surplus, general financial condition, contractual restrictions and other factors that the board of directors
may deem relevant. In addition, we are a holding company and depend on the receipt of dividends and other distributions from our subsidiaries
to pay dividends on our Ordinary Shares.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
are no foreign exchange controls or foreign exchange regulations under current applicable laws of the various places of incorporation
of our significant subsidiaries that would affect the payment or remittance of dividends. As a holding company, we may rely on dividends
and other distributions on equity paid by our Operating Subsidiary for our cash and financing requirements. We are permitted under the
laws of the Cayman Islands and our Memorandum and Articles of Association (as amended from time to time) to provide funding to our Operating
Subsidiary incorporated in Hong Kong through loans or capital contributions. Our Operating Subsidiary is permitted under the laws of
Hong Kong to provide funding to us through dividend distribution without restrictions on the amount of the funds. If our Operating Subsidiary
incurs debt on its own behalf in the future, the instruments governing such debt may restrict their ability to pay dividends to us. As
of the date of this prospectus, our Operating Subsidiary has not experienced any difficulties or limitations on its ability to pay dividends;
nor does it maintain cash management policies or procedures dictating the amount of such funding or how funds are transferred. There
can be no assurance that the PRC government will not impose restrictions to prevent the cash maintained in Hong Kong from being transferred
out or restrict the deployment of the cash into our business or for the payment of dividends.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 44 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->34<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="a_003"></A>DILUTION</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 2.25pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Investors
purchasing our Ordinary Shares in this Offering will experience immediate and substantial dilution in the pro forma as adjusted net tangible
book value of their Ordinary Shares. Dilution in pro forma as adjusted net tangible book value represents the difference between the
initial public Offering price of our Ordinary Shares and the pro forma as adjusted net tangible book value per share of our Ordinary
Shares immediately after the Offering.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Historical
net tangible book value per share represents our total tangible assets (total assets excluding goodwill and other intangible assets,
net) less total liabilities, divided by the number of outstanding Ordinary Shares. After giving effect to the sale of Ordinary Shares
in this Offering by the Company at an initial public Offering price of US$[&#9679;] per share, after deducting US$[&#9679;] in underwriting
discounts and commissions and estimated Offering expenses payable by the Company of approximately US$[&#9679;], the pro forma as adjusted
net tangible book value as of September 30, 2023 would have been approximately US$[&#9679;], or US$[&#9679;] per share. This represents
an immediate increase in pro forma as adjusted net tangible book value of US$[&#9679;] per share to our existing stockholders and an
immediate dilution of US$[&#9679;] per share to new investors purchasing Ordinary Shares in this Offering.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table illustrates this dilution on a per share basis to new investors.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>US$</B></FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 82%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Assumed initial
    public Offering price per share<SUP>(1)</SUP></FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[&#9679;]</FONT></TD><TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Historical net tangible book value per share as of September 30, 2023</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[&#9679;]</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Increase in as adjusted net tangible book value
    per share attributable to the investors in this Offering</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[&#9679;]</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Pro forma net tangible book value per share
    after giving effect to this Offering</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[&#9679;]</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Dilution per share to new investors participating
    in this Offering</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[&#9679;]</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 250.4pt; text-align: justify; text-indent: -242.1pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
 <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Being
                                            the mid-point of the offer price range.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 45 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->35<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="a_002"></A>SELECTED
SUMMARY COMBINED FINANCIAL AND OTHER DATA</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>The
following summary combined financial data as of September 30, 2023 and 2022 and for the years ended September 30, 2023 and 2022 have
been derived from our audited combined financial statements included elsewhere in this prospectus. The summary financial data set forth
below should be read in conjunction with, and are qualified by reference to, &ldquo;Management&rsquo;s Discussion and Analysis of Financial
Condition and Results of Operations&rdquo; and our combined financial statements and notes thereto included elsewhere in this prospectus.
Our combined financial statements are prepared and presented in accordance with U.S. GAAP. Our historical results do not necessarily
indicate results expected for any future period.</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table shows key components of our results of operations during the fiscal years ended September 30, 2022 and 2023.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2022</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HK$</FONT></TD><TD STYLE="text-align: justify; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HK$</FONT></TD><TD STYLE="text-align: justify; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">US$</FONT></TD><TD STYLE="text-align: justify; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 46%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Revenue from third parties</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">38,104,534</FONT></TD><TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">83,130,627</FONT></TD><TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">10,589,889</FONT></TD><TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Revenue from related
    party</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">865,816</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">110,295</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">38,104,534</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">83,996,443</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">10,700,184</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Cost of revenue</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(31,105,559</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(66,496,755</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(8,470,924</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Gross profit</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">6,998,975</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">17,499,688</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2,229,260</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Operating expenses:</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Sales and distribution expense to third parties</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(37,608</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(547,544</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(69,750</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Sales and distribution expense to related parties</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(2,040,000</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(2,040,000</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(259,873</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Personnel and benefits costs</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(2,011,888</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(4,899,068</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(624,085</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">General and administrative
    expenses</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(602,788</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(2,389,880</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(304,443</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold; text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Total
    operating expenses</FONT></TD><TD STYLE="text-align: justify; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(4,692,284</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(9,876,492</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(1,258,151</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Income from operations</FONT></TD><TD STYLE="text-align: justify; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2,306,691</FONT></TD><TD STYLE="font-weight: bold; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">7,623,196</FONT></TD><TD STYLE="font-weight: bold; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">971,109</FONT></TD><TD STYLE="font-weight: bold; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Other income (expense):</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Interest income</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">29</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">914</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">116</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Interest expense</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(55,363</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(7,053</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Government subsidies</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">43,200</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">4,800</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">611</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold; text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Total
    other income (expense), net</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">43,229</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(49,649</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(6,326</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Income before income taxes</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2,349,920</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">7,573,547</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">964,783</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Income tax expense</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(169,794</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(1,012,496</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(128,980</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold; text-align: left; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">NET
    INCOME</FONT></TD><TD STYLE="text-align: justify; font-weight: bold; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2,180,126</FONT></TD><TD STYLE="padding-bottom: 2.5pt; font-weight: bold; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; font-weight: bold; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">6,561,051</FONT></TD><TD STYLE="padding-bottom: 2.5pt; font-weight: bold; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; font-weight: bold; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">835,803</FONT></TD><TD STYLE="padding-bottom: 2.5pt; font-weight: bold; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 46 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->36<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table presents our selected combined balance sheets data as of September 30, 2022 and 2023.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="10" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">As
    of September 30,</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2022</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HK$</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HK$</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">US$</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">ASSETS</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Current assets:</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 46%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Cash and cash equivalents</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">16,105,674</FONT></TD><TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">12,750,082</FONT></TD><TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">1,624,214</FONT></TD><TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Accounts receivable, third parties</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">1,314,886</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">7,158,728</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">911,940</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Accounts receivable, related party</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">717,208</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">91,364</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Amounts due to related parties</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">63,388</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">3,829,476</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">487,831</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Amount due to a shareholder</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">7,850</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Deposit, prepayments,
    and other receivables</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">1,402,614</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">1,669,916</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">212,728</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Total current assets</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">18,894,412</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">26,125,410</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">3,328,077</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Non-current assets:</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Plant and equipment, net</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">175,119</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">852,992</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">108,662</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Right-of-use assets, net</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">9,402,318</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">1,197,748</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Rental deposit</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">862,464</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">109,869</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Total non-current assets</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">175,119</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">11,117,774</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">1,416,279</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">TOTAL ASSETS</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">19,069,531</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">37,243,184</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">4,744,356</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">LIABILITIES AND SHAREHOLDERS&rsquo; EQUITY</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Current liabilities:</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Accounts payable</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">11,442,870</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">14,858,512</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">1,892,804</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Accrued liabilities and other payables</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2,311,405</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">1,757,694</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">223,910</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Amounts due to a related party</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">3,060,000</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">3,422,910</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">436,039</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Amounts due to a shareholder</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2,692,150</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">342,949</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Bills payable</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">730,353</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">93,039</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Lease liabilities</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">3,004,702</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">382,765</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Income tax payable</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">169,794</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">1,182,290</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">150,610</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Total current liabilities</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">16,984,069</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">27,648,611</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">3,522,116</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Long-term liabilities:</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Lease liabilities</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">6,648,060</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">846,887</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Total long-term liabilities</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">6,648,060</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">846,887</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">TOTAL LIABILITIES</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">16,984,069</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">34,296,671</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">4,369,003</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Commitments and contingencies</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Shareholders&rsquo; equity:</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Ordinary share, US$0.001 par value, 500,000,000 shares authorized, 999,999
    shares issued and outstanding as of September 30, 2022 and 2023</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">7,850</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">7,850</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">1,000</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Retained earnings</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2,077,612</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2,938,663</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">374,353</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Total shareholders&rsquo;
    equity</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2,085,462</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2,946,513</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">375,353</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">TOTAL LIABILITIES AND
    SHAREHOLDERS&rsquo; EQUITY</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">19,069,531</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">37,243,184</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">4,744,356</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">*
The shares amounts are presented on a retroactive, due to group reorganization.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 47 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->37<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="a_001"></A>MANAGEMENT&rsquo;S
DISCUSSION AND ANALYSIS OF<BR>
FINANCIAL CONDITION AND RESULTS OF OPERATIONS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>The
following discussion and analysis of its financial condition and results of operations should be read in conjunction with the financial
statements and the related notes included elsewhere in this prospectus. This discussion contains forward-looking statements that involve
risks and uncertainties. Its actual results and the timing of selected events could differ materially from those anticipated in these
forward-looking statements as a result of various factors, including those set forth under &ldquo;Risk Factors&rdquo; and elsewhere in
this prospectus.</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Overview</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are principally engaged in (i) the sale of quality apparel products and (ii) the provision in supply chain management total solutions,
among our customers spanning from Western Europe, North America to the Middle East. Our operation is mainly based in Hong Kong and was
led by Mr. Cheung, executive director and chief executive officer since May 2022. Our business has rapidly grown, in a
short period of time, building relationships with a diverse range of customers, which include mid-size brand owners and apparel companies
that have comprehensive operations with private labels that are sold worldwide.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Effects
of the Pandemic outbreak</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of the date of this prospectus, our business has been affected by the Pandemic outbreak primarily in the following aspects:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">there
    was a worldwide shortage on raw materials and trims in apparel industry, and thus, negatively affected our purchase prices of the
    apparel. We, therefore, cannot guarantee that the prices we currently pay for the apparel will always remain stable. Any increase
    in the prices we are required to pay for apparel raw materials and trims could result in our Offering to the market a less competitive
    product, and compel us to identify more suitable and cost-competitive alternatives;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">some
    of our customers experienced business/operation disruptions impacted by pandemic outbreak, which caused us to experience payment
    collection issues and hence negatively impacted our account receivable aging; and</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">global
    logistics and supply chain were adversely interrupted by pandemic outbreak, which resulted in longer logistics/shipping time for
    certain orders.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
extent to which pandemic outbreak impacts our operating subsidiaries&rsquo; business in the future will depend on future developments,
which are highly uncertain and cannot be predicted, including new information which may emerge concerning the severity of pandemic outbreak
and the actions to contain pandemic outbreak or treat its impact, among others. If the disruptions posed by pandemic outbreak or other
matters of global concern continue for an extended period of time, our operating subsidiaries&rsquo; ability to pursue their business
objectives may be materially adversely affected. However, we cannot assure you that we will be able to maintain the growth rate we have
experienced prior to pandemic outbreak or as projected by our management. We will continue to closely monitor the situation throughout
the rest of 2024 and beyond. See &ldquo;Risk Factors &mdash; Risks Related to Our Business and Doing Business in Hong Kong &mdash;Natural
disasters and other catastrophic events, such as the global pandemic outbreak, could significantly disrupt our supply chain for a prolonged
period of time.&rdquo;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Principal
Factors Affecting Our Financial Performance</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
results of operations have been and will continue to be affected by a number of factors, including those set out below:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
    ability to compete successfully and broaden our customer base</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Since
we have just built and developed the business relationships with our key customers, we cannot guarantee that some of our competitors
would not have more financial and human resources, more competitive pricing strategies or closer relationships with customers and/or
manufacturers of apparel products than we have. In the event that our competitors offer less expensive alternatives, engage in aggressive
pricing in order to increase their market share, or are capable of supplying products with superior performance, functions or efficiency,
we could lose customers to our competitors and our business, financial condition and results of operations could be adversely affected.
Competition could also lead to, among other things, stricter terms in agreements with manufacturers of apparel products, which may an
adverse impact on our business, financial condition and results of operations.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
    ability to increase awareness of our strength and develop customer loyalty</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
strength is integral to our supply chain support, sales and marketing efforts. We will continue to improve our pre-and-post-sale support
by strengthen our industry expertise to promote our company brand to enhance customer recognition of our company brand. We believe that
maintaining and enhancing our fashion apparel expertise in a cost-effective manner is critical to achieving widespread acceptance of
our products and services and is an important element in our effort to increase our customer base. Successful promotion of our strength
will depend largely on our sales and marketing efforts and ability to provide reliable and quality products and services at competitive
prices. Business promotion activities may not necessarily yield increased revenue, and even if they do, any increased revenue may not
offset the expenses we will incur in marketing activities. If we fail to successfully promote and maintain our business or if we incur
substantial expenses in an unsuccessful attempt to promote and maintain our business, we may fail to attract new customers or retain
our existing customers, in which case our business, operating results and financial condition, would be materially adversely affected.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 48 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->38<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
    ability to establish and retain long-term strategic relationship with suppliers</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
success depends on the continued to maintain close co-operations with our existing pool of suppliers and our ability to secure new and
efficient supply chain solutions and production capacities. For the fiscal years ended September 30, 2022 and 2023, our purchases from
our five largest suppliers together accounted for approximately 83.4% and 67.2% of our total purchases, respectively, while our purchase
from our largest supplier accounted for approximately 25.8% and 22.3%, respectively, of our total purchases for the same periods. We
do not enter into any long-term contracts with the suppliers, the contractual terms offered by them may also be susceptible to fluctuations
with regard to pricing, timing, quality and the market condition at the time of negotiation. Any increase in their costs may be passed
on to us but we might be unable to pass on all or part of the increase in costs to our customers, which may have a material adverse effect
on our financial performance.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT> </TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
    ability to avoid or manage our supply chain</FONT> </TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
we are reliant on our suppliers to provide materials and in turn, are relied upon by our customers to deliver finished products, we must
manage our supply chain effectively to mitigate delays or possibly not being able to complete our orders in a timely or complete manner.
Delays in receipt of goods could in turn impact our ability to ensure that we are able to produce quality goods in a timely manner, without
having to incur extra labor or shipping costs that would negatively impact our profits. </FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"> &nbsp; </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"> In order to effectively manage and mitigate
potential delays, we have implemented a robust set of measures. These measures include: </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"> &nbsp; </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"> (1) Multi-region sourcing strategies: We have
implemented a comprehensive approach to sourcing materials from multiple regions. By diversifying our sourcing locations, we minimize
the risk of concentration and ensure a more resilient supply chain. This allows us to mitigate the impact of any regional disruptions
or unforeseen events.; </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"> &nbsp; </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"> (2) Multi-supplier framework: For each specific
type of material, we maintain a portfolio of trusted suppliers. This ensures that we have alternative options readily available in the
event of a delay from one supplier. By proactively establishing relationships with multiple suppliers, we can swiftly pivot to an alternative
source and sustain uninterrupted production and delivery. </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"> &nbsp; </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"> (3) Incorporation of time margins: As part of
our commitment to punctuality, we proactively build in time margins within our agreements. For instance, if the agreed-upon delivery
date with our customers is December 30th, we establish contractual arrangements with our suppliers to deliver the materials on or before
December 15th. This deliberate inclusion of a 15-day margin safeguards against potential delays and allows us to uphold our delivery
commitments without compromising on quality or efficiency. </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"> &nbsp; </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"> By implementing these strategic measures, we
demonstrate our proactive approach to risk management and our dedication to meeting customer expectations. These practices have enabled
us to effectively navigate potential delays and maintain a high level of operational excellence. </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
    ability to control product costs and adjust selling price</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Although
we have entered into agreements with various suppliers, the price for the products that we procure from our suppliers is not fixed. We
purchase our products in foreign currencies, the fluctuation of exchange rate may impact our purchase costs. When the purchase costs
fluctuate, our selling prices to our customers would generally be adjusted correspondingly. We have attempted and will continue to attempt
to negotiate competitive rates for our products, however any shortage or excess in supply, fluctuation in exchange rate or shift in demand
of our products could result in fluctuation of our purchase prices of the products. We, therefore, cannot guarantee that the prices we
currently pay for the products will always remain stable. Fluctuations in the product costs could result in our Offering to the
market a less competitive product.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
ability to adjust the selling price of our products depends largely on market conditions. For the fiscal years ended September 30, 2022
and 2023, our gross profit margins were approximately 18.37% and 20.83%, respectively. If we are unable to adjust our selling price to
reflect changes in our purchasing price, our results of operations, profit margins and profitability could be adversely affected.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
    ability to adopt to the rapid change of the apparel market trends</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">The
fashion/garment trends are rapidly changing, and evolving industry standards, with frequent introductions and enhancements of new products
and styles. </FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our future success will depend on our ability
to adapt to rapidly changing trend and product design, adapting our services to the evolving industry standards and continually improve
the know-how of our staff in response to evolving demands of the marketplace. Failure to adapt to such changes would have a material
adverse effect on our business and results of operations.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
    customers&rsquo; financial condition and ability to make payments</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
customers generally purchase our products on credit, and as a result, our results of operations and financial condition may be adversely
affected if our customers experience financial difficulties. The credit period that we grant to customers generally ranged from 30 days
to 45 days. For the fiscal years ended September 30, 2022 and 2023, our trade receivable days are 7 days and 20 days, respectively. Longer
trade receivables will lead to the additional financial burden to finance our increased working capital needs. We cannot assure that
our customers will pay us on time and that they will be able to fulfil their payment obligations. Should we experience any unexpected
delay or difficulty in collections from our customers, our operating results and financial condition may be adversely affected. In addition,
if our trade receivables increase significantly from current levels, our bank financing and interest expenses would increase, adversely
affecting our profitability. We cannot assure you that the risk of default by our customers will not occur in the future.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Economic
    conditions such as foreign exchange rates</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Most
of our business transactions in the sales and purchases are denominated in U.S. dollars. Since 1983, Hong Kong dollars have been pegged
to US dollars at the rate of approximately HK$7.80 to US$1.00. Our foreign exchange risk arises primarily from the fluctuations in the
exchange rate between the US dollar and Renminbi. During the two fiscal years ended September 30, 2022 and 2023, we had not experienced
any material foreign exchange risk.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 49 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->39<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Basis
of Presentation</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
combined financial statements have been prepared in accordance with U.S. GAAP and pursuant to the SEC reporting requirement. They include
the combined financial statements of our Company and our subsidiaries. All transactions and balances among these entities have been eliminated
upon combination.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Please
also refer to the summary of the significant accounting policies of our Company discussed in Note 2 to the combined financial statements
for the fiscal years ended September 30, 2022 and 2023.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Results
of Operations</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Fiscal
Year Ended September 30, 2022 Compared to Fiscal Year Ended September 30, 2023</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table shows key components of our results of operations during the fiscal years ended September 30, 2022 and 2023.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2022</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="6" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Variance
    (+/-)</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HK$</FONT></TD><TD STYLE="text-align: justify; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HK$</FONT></TD><TD STYLE="text-align: justify; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">US$</FONT></TD><TD STYLE="text-align: justify; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HK$</FONT></TD><TD STYLE="text-align: right; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">%</FONT></TD><TD STYLE="text-align: justify; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 35%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Revenue from third parties</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 9%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">38,104,534</FONT></TD><TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 9%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">83,130,627</FONT></TD><TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 9%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">10,589,889</FONT></TD><TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; width: 2%; font-style: italic"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 9%; font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">45,026,093</FONT></TD><TD STYLE="width: 1%; font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; width: 2%; font-style: italic"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 9%; font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">118.16</FONT></TD><TD STYLE="width: 1%; font-style: italic; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Revenue from related
    party</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">865,816</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">110,295</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; font-style: italic; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">865,816</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; font-style: italic; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>N/A</I></FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-style: italic; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">38,104,534</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">83,996,443</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">10,700,184</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; font-style: italic; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">45,891,909</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; font-style: italic; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">120.44</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-style: italic; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Cost of revenue</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(31,105,559</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(66,496,755</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(8,470,924</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify; font-style: italic; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">35,391,196</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; font-style: italic; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">113.78</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-style: italic; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Gross profit</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">6,998,975</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">17,499,688</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2,229,260</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; font-style: italic"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">10,500,713</FONT></TD><TD STYLE="font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; font-style: italic"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">150.03</FONT></TD><TD STYLE="font-style: italic; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Operating expenses:</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Sales and distribution expense to third parties</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(37,608</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(547,544</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(69,750</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify; font-style: italic"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">509,936</FONT></TD><TD STYLE="font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">1,355.92</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Sales and distribution expense to related parties</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(2,040,000</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(2,040,000</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(259,873</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify; font-style: italic"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">0.00</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Personnel and benefits costs</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(2,011,888</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(4,899,068</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(624,085</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify; font-style: italic"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2,887,180</FONT></TD><TD STYLE="font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; font-style: italic"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">143.51</FONT></TD><TD STYLE="font-style: italic; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">General and administrative
    expenses</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(602,788</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(2,389,880</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(304,443</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify; font-style: italic; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">1,787,092</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">296.47</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold; text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Total
    operating expenses</FONT></TD><TD STYLE="text-align: justify; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(4,692,284</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(9,876,492</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(1,258,151</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify; font-weight: bold; font-style: italic; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">5,184,208</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold; font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; font-weight: bold; font-style: italic; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">110.48</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold; font-style: italic; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Income from operations</FONT></TD><TD STYLE="text-align: justify; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2,306,691</FONT></TD><TD STYLE="font-weight: bold; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">7,623,196</FONT></TD><TD STYLE="font-weight: bold; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">971,109</FONT></TD><TD STYLE="font-weight: bold; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; font-weight: bold; font-style: italic"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font-weight: bold; font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font-weight: bold; font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">5,316,505</FONT></TD><TD STYLE="font-weight: bold; font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; font-weight: bold; font-style: italic"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font-weight: bold; font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font-weight: bold; font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">230.48</FONT></TD><TD STYLE="font-weight: bold; font-style: italic; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Other income (expense):</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Interest income</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">29</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">914</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">116</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; font-style: italic"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">885</FONT></TD><TD STYLE="font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; font-style: italic"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">3,051.72</FONT></TD><TD STYLE="font-style: italic; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Interest expense</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(55,363</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(7,053</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify; font-style: italic"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-55,363</FONT></TD><TD STYLE="font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; font-style: italic"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>N/A</I></FONT></TD><TD STYLE="font-style: italic; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Government subsidies</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">43,200</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">4,800</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">611</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; font-style: italic"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-38,400</FONT></TD><TD STYLE="font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; font-style: italic"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-88.89</FONT></TD><TD STYLE="font-style: italic; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold; text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Total
    other income (expense), net</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">43,229</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(49,649</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(6,326</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify; font-style: italic; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-92,878</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; font-style: italic; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-214.85</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-style: italic; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Income before income taxes</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2,349,920</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">7,573,547</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">964,783</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; font-style: italic"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">5,223,627</FONT></TD><TD STYLE="font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; font-style: italic"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">222.29</FONT></TD><TD STYLE="font-style: italic; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Income tax expense</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(169,794</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(1,012,496</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(128,980</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify; font-style: italic; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">842,702</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; font-style: italic; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">496.31</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-style: italic; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold; text-align: left; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">NET
    INCOME</FONT></TD><TD STYLE="text-align: justify; font-weight: bold; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2,180,126</FONT></TD><TD STYLE="padding-bottom: 2.5pt; font-weight: bold; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; font-weight: bold; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">6,561,051</FONT></TD><TD STYLE="padding-bottom: 2.5pt; font-weight: bold; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; font-weight: bold; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">835,803</FONT></TD><TD STYLE="padding-bottom: 2.5pt; font-weight: bold; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; font-weight: bold; font-style: italic; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">4,380,925</FONT></TD><TD STYLE="padding-bottom: 2.5pt; font-weight: bold; font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; font-weight: bold; font-style: italic; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; font-style: italic; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">200.95</FONT></TD><TD STYLE="padding-bottom: 2.5pt; font-weight: bold; font-style: italic; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 50 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->40<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Revenue</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
revenue recorded a significant increase for the fiscal year ended September 30, 2023, as compared to the fiscal year ended September
30, 2022. For the fiscal year ended September 30, 2023, our revenue increased by approximately HK$45.89 million or 120.44% to HK$84.00
million (US$10.70 million), as compared to HK$38.10 million for the fiscal year ended September 30, 2022. The increase was mainly due
to (i) an increase in sale orders from recurring customers and (ii) increase in new customers with more sale orders.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
revenues were generated by the sales of products, sourcing service and logistic service. The following table sets forth the breakdown
of our revenue by business operation.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2022</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HK$</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">%
    of total revenue</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HK$</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">US$</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">%
    of total revenue</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 35%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Product sales</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 9%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">35,076,615</FONT></TD><TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 9%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">92.05</FONT></TD><TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">%</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 9%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">81,623,606</FONT></TD><TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 9%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">10,397,912</FONT></TD><TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 9%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">97.17</FONT></TD><TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Sourcing service</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2,075,539</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">5.45</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">%</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2,207,276</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">281,182</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2.63</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Logistics service</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">952,380</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2.50</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">%</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">165,561</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">21,091</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">0.20</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold; text-align: left; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Total
    revenue</FONT></TD><TD STYLE="text-align: justify; font-weight: bold; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">38,104,534</FONT></TD><TD STYLE="padding-bottom: 2.5pt; font-weight: bold; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; font-weight: bold; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">100.00</FONT></TD><TD STYLE="padding-bottom: 2.5pt; font-weight: bold; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">%</FONT></TD><TD STYLE="text-align: justify; font-weight: bold; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">83,996,443</FONT></TD><TD STYLE="padding-bottom: 2.5pt; font-weight: bold; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; font-weight: bold; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">10,700,184</FONT></TD><TD STYLE="padding-bottom: 2.5pt; font-weight: bold; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; font-weight: bold; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">100.00</FONT></TD><TD STYLE="padding-bottom: 2.5pt; font-weight: bold; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">%</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
revenues were mainly generated from the product sales for the fiscal years ended September 30, 2023 and 2022, which contributed 97.17%
and 92.05% of our total revenue respectively. For the year ended September 30, 2023, revenue generated from product sales increased by
approximately HK$46.54 million or 132.67% to HK$81.62 million (US$10.40 million), as compared with HK$35.08 million for the year ended
September 30, 2022 mainly due to more sale orders from new customers.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue
generated from the provision of sourcing services accounted for 2.63% and 5.45% of our total revenue for the fiscal years ended September
30, 2023 and 2022, respectively. For the year ended September 30, 2023, revenue generated from sourcing services increased by approximately
HK$0.13 million or 6.25% to HK$2.21 million (US$0.28 million), as compared with HK$2.08 million for the year ended September 30, 2022
mainly due to stable demand from the customers.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue
generated from the provision of logistics service contributed to 0.20% and 2.50% of our total revenue for the fiscal years ended September
30, 2023 and 2022, respectively. Revenue generated from logistic service decreased by approximately HK$0.79 million or 82.61% to HK$0.17
million (US$21.1 thousands), as compared with HK$0.95 million for the year ended September 30, 2022 mainly due to decrease in demand
of logistic services.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the fiscal years ended September 30, 2022 and 2023, our revenues were mainly generated from customers who are fashion house in various
countries. The following table sets forth the breakdown of our revenue based on the location of the customers.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: center; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">2022</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: center; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: center; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: center; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>2023</B></FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>HK$</B></FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: center; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">%
    of total revenue</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: center; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>HK$</B></FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: center; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">US$</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: center; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: center; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">%
    of total revenue</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: center; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 35%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Western Europe</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 9%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">14,318,547</FONT></TD><TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 9%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">37.58</FONT></TD><TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">%</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 9%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">51,550,492</FONT></TD><TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 9%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">6,566,942</FONT></TD><TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 9%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">61.37</FONT></TD><TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">North America</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">23,423,363</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">61.47</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">%</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">31,488,475</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">4,011,270</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">37.49</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Middle East</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">0.00</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">%</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">103,868</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">13,231</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">0.12</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Other countries</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">362,624</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">0.9</FONT>5</TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">%</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">853,608</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">108,741</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">1.02</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-weight: bold; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Total revenue</FONT></TD><TD STYLE="text-align: justify; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">38,104,534</FONT></TD><TD STYLE="font-weight: bold; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>100.00</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>%</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>83,996,443</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>10,700,184</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></TD><TD STYLE="text-align: justify; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">100.00</FONT></TD><TD STYLE="font-weight: bold; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">%</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Cost
of revenue</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
revenues were generated by the sales of products, sourcing service and logistic service. The following table sets forth the breakdown
of our cost of revenue by business operation.</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT> </P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD> &nbsp; </TD><TD STYLE="font-weight: bold"> &nbsp; </TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"> 2022 </TD><TD STYLE="font-weight: bold"> &nbsp; </TD><TD> &nbsp; </TD>
    <TD COLSPAN="2"> &nbsp; </TD><TD> &nbsp; </TD><TD STYLE="font-weight: bold"> &nbsp; </TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"> 2023 </TD><TD STYLE="font-weight: bold"> &nbsp; </TD><TD STYLE="font-weight: bold"> &nbsp; </TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"> 2023 </TD><TD STYLE="font-weight: bold"> &nbsp; </TD><TD> &nbsp; </TD>
    <TD COLSPAN="2"> &nbsp; </TD><TD> &nbsp; </TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center"> &nbsp; </TD><TD STYLE="font-weight: bold"> &nbsp; </TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"> HK$ </TD><TD STYLE="font-weight: bold"> &nbsp; </TD><TD STYLE="font-weight: bold"> &nbsp; </TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"> % of total revenue </TD><TD STYLE="font-weight: bold"> &nbsp; </TD><TD STYLE="font-weight: bold"> &nbsp; </TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"> HK$ </TD><TD STYLE="font-weight: bold"> &nbsp; </TD><TD STYLE="font-weight: bold"> &nbsp; </TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"> US$ </TD><TD STYLE="font-weight: bold"> &nbsp; </TD><TD STYLE="font-weight: bold"> &nbsp; </TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"> % of total revenue </TD><TD STYLE="font-weight: bold"> &nbsp; </TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 35%; text-align: justify"> Product sales </TD><TD STYLE="width: 2%"> &nbsp; </TD>
    <TD STYLE="width: 1%; text-align: left"> &nbsp; </TD><TD STYLE="width: 9%; text-align: right"> 29,009,981 </TD><TD STYLE="width: 1%; text-align: left"> &nbsp; </TD><TD STYLE="width: 2%"> &nbsp; </TD>
    <TD STYLE="width: 1%; text-align: left"> &nbsp; </TD><TD STYLE="width: 9%; text-align: right"> 76.13 </TD><TD STYLE="width: 1%; text-align: left"> % </TD><TD STYLE="width: 2%"> &nbsp; </TD>
    <TD STYLE="width: 1%; text-align: left"> &nbsp; </TD><TD STYLE="width: 9%; text-align: right"> 64,842,240 </TD><TD STYLE="width: 1%; text-align: left"> &nbsp; </TD><TD STYLE="width: 2%"> &nbsp; </TD>
    <TD STYLE="width: 1%; text-align: left"> &nbsp; </TD><TD STYLE="width: 9%; text-align: right"> 8,260,158 </TD><TD STYLE="width: 1%; text-align: left"> &nbsp; </TD><TD STYLE="width: 2%"> &nbsp; </TD>
    <TD STYLE="width: 1%; text-align: left"> &nbsp; </TD><TD STYLE="width: 9%; text-align: right"> 77.20 </TD><TD STYLE="width: 1%; text-align: left"> % </TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify"> Sourcing service </TD><TD> &nbsp; </TD>
    <TD STYLE="text-align: left"> &nbsp; </TD><TD STYLE="text-align: right"> 1,429,578 </TD><TD STYLE="text-align: left"> &nbsp; </TD><TD> &nbsp; </TD>
    <TD STYLE="text-align: left"> &nbsp; </TD><TD STYLE="text-align: right"> 3.75 </TD><TD STYLE="text-align: left"> % </TD><TD> &nbsp; </TD>
    <TD STYLE="text-align: left"> &nbsp; </TD><TD STYLE="text-align: right"> 1,539,515 </TD><TD STYLE="text-align: left"> &nbsp; </TD><TD> &nbsp; </TD>
    <TD STYLE="text-align: left"> &nbsp; </TD><TD STYLE="text-align: right"> 196,117 </TD><TD STYLE="text-align: left"> &nbsp; </TD><TD> &nbsp; </TD>
    <TD STYLE="text-align: left"> &nbsp; </TD><TD STYLE="text-align: right"> 1.83 </TD><TD STYLE="text-align: left"> % </TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify"> Logistics service </TD><TD> &nbsp; </TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"> &nbsp; </TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"> 666,000 </TD><TD STYLE="text-align: left"> &nbsp; </TD><TD> &nbsp; </TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"> &nbsp; </TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"> 1.75 </TD><TD STYLE="text-align: left"> % </TD><TD> &nbsp; </TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"> &nbsp; </TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"> 115,000 </TD><TD STYLE="text-align: left"> &nbsp; </TD><TD> &nbsp; </TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"> &nbsp; </TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"> 14,650 </TD><TD STYLE="text-align: left"> &nbsp; </TD><TD> &nbsp; </TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"> &nbsp; </TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"> 0.14 </TD><TD STYLE="text-align: left"> % </TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold; text-align: justify"> Total cost of revenue </TD><TD STYLE="font-weight: bold"> &nbsp; </TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> &nbsp; </TD><TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"> 31,105,559 </TD><TD STYLE="font-weight: bold; text-align: left"> &nbsp; </TD><TD STYLE="font-weight: bold"> &nbsp; </TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> &nbsp; </TD><TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"> 81.63 </TD><TD STYLE="font-weight: bold; text-align: left"> % </TD><TD STYLE="font-weight: bold"> &nbsp; </TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> &nbsp; </TD><TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"> 66,496,755 </TD><TD STYLE="font-weight: bold; text-align: left"> &nbsp; </TD><TD STYLE="font-weight: bold"> &nbsp; </TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> &nbsp; </TD><TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"> 8,470,925 </TD><TD STYLE="font-weight: bold; text-align: left"> &nbsp; </TD><TD STYLE="font-weight: bold"> &nbsp; </TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> &nbsp; </TD><TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"> 79.17 </TD><TD STYLE="font-weight: bold; text-align: left"> % </TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
cost of revenue mainly consisted of purchases from vendors. For the fiscal year ended September 30, 2023, our cost of revenue
increased by approximately HK$35.39 million or 113.78% to HK$66.50 million (US$8.47 million), as compared to HK$31.11 million for the
fiscal year ended September 30, 2022.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
cost of revenue in product sales that represents the cost of purchase of
products increased by approximately HK$35.83 million or 123.52% to HK$64.84 million (US$8.26 million) for fiscal year ended September
30, 2023, as compared to HK$29.01 million for the fiscal year ended September 30, 2022. The Company experienced business expansion, resulting
in an increase in the cost of revenue to meet with the rapidly growing purchase orders from customers during 2023 fiscal year.</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
cost of revenue in sourcing service comprised  support and management service, which increased by approximately HK$0.11 million or
7.69% to HK$1.54 million (US$0.20 million) for fiscal year ended September 30, 2023, as compared to HK$1.43 million for the fiscal year
ended September 30, 2022 mainly due to stable demand from the customers.</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
cost of revenue in logistic service comprised storage and logistic service,
which decreased by approximately HK$0.55 million or 82.73% to HK$0.12 million (US$0.01 million) for fiscal year ended September 30, 2023,
as compared to HK$0.67 million for the fiscal year ended September 30, 2022 mainly due to fewer orders for logistic service after the
Covid-19 pandemic.</FONT> </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Gross
profit</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table sets forth the breakdown of our gross profit by business operation.</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT> </P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD> &nbsp; </TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt"> &nbsp; </TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"> 2022 </TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold"> &nbsp; </TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt"> &nbsp; </TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"> % of </TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold"> &nbsp; </TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt"> &nbsp; </TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"> 2023 </TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold"> &nbsp; </TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt"> &nbsp; </TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"> 2023 </TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold"> &nbsp; </TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt"> &nbsp; </TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"> % of </TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold"> &nbsp; </TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD> &nbsp; </TD><TD STYLE="font-weight: bold"> &nbsp; </TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center"> HK$ </TD><TD STYLE="font-weight: bold"> &nbsp; </TD><TD STYLE="font-weight: bold"> &nbsp; </TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center"> Total </TD><TD STYLE="font-weight: bold"> &nbsp; </TD><TD STYLE="font-weight: bold"> &nbsp; </TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center"> HK$ </TD><TD STYLE="font-weight: bold"> &nbsp; </TD><TD STYLE="font-weight: bold"> &nbsp; </TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center"> US$ </TD><TD STYLE="font-weight: bold"> &nbsp; </TD><TD STYLE="font-weight: bold"> &nbsp; </TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center"> Total </TD><TD STYLE="font-weight: bold"> &nbsp; </TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 30%; text-align: left"> Product sales </TD><TD STYLE="width: 2%"> &nbsp; </TD>
    <TD STYLE="width: 1%; text-align: left"> &nbsp; </TD><TD STYLE="width: 10%; text-align: right"> 6,066,634 </TD><TD STYLE="width: 1%; text-align: left"> &nbsp; </TD><TD STYLE="width: 2%"> &nbsp; </TD>
    <TD STYLE="width: 1%; text-align: left"> &nbsp; </TD><TD STYLE="width: 10%; text-align: right"> 15.92 </TD><TD STYLE="width: 1%; text-align: left"> % </TD><TD STYLE="width: 2%"> &nbsp; </TD>
    <TD STYLE="width: 1%; text-align: left"> &nbsp; </TD><TD STYLE="width: 10%; text-align: right"> 16,781,366 </TD><TD STYLE="width: 1%; text-align: left"> &nbsp; </TD><TD STYLE="width: 2%"> &nbsp; </TD>
    <TD STYLE="width: 1%; text-align: left"> &nbsp; </TD><TD STYLE="width: 10%; text-align: right"> 2,137,754 </TD><TD STYLE="width: 1%; text-align: left"> &nbsp; </TD><TD STYLE="width: 2%"> &nbsp; </TD>
    <TD STYLE="width: 1%; text-align: left"> &nbsp; </TD><TD STYLE="width: 10%; text-align: right"> 19.98 </TD><TD STYLE="width: 1%; text-align: left"> % </TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"> Sourcing service </TD><TD> &nbsp; </TD>
    <TD STYLE="text-align: left"> &nbsp; </TD><TD STYLE="text-align: right"> 645,961 </TD><TD STYLE="text-align: left"> &nbsp; </TD><TD> &nbsp; </TD>
    <TD STYLE="text-align: left"> &nbsp; </TD><TD STYLE="text-align: right"> 1.70 </TD><TD STYLE="text-align: left"> % </TD><TD> &nbsp; </TD>
    <TD STYLE="text-align: left"> &nbsp; </TD><TD STYLE="text-align: right"> 667,761 </TD><TD STYLE="text-align: left"> &nbsp; </TD><TD> &nbsp; </TD>
    <TD STYLE="text-align: left"> &nbsp; </TD><TD STYLE="text-align: right"> 85,065 </TD><TD STYLE="text-align: left"> &nbsp; </TD><TD> &nbsp; </TD>
    <TD STYLE="text-align: left"> &nbsp; </TD><TD STYLE="text-align: right"> 0.79 </TD><TD STYLE="text-align: left"> % </TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt"> Logistics service </TD><TD STYLE="padding-bottom: 1.5pt"> &nbsp; </TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"> &nbsp; </TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"> 286,380 </TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"> &nbsp; </TD><TD STYLE="padding-bottom: 1.5pt"> &nbsp; </TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"> &nbsp; </TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"> 0.77 </TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"> % </TD><TD STYLE="padding-bottom: 1.5pt"> &nbsp; </TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"> &nbsp; </TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"> 50,561 </TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"> &nbsp; </TD><TD STYLE="padding-bottom: 1.5pt"> &nbsp; </TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"> &nbsp; </TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"> 6,441 </TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"> &nbsp; </TD><TD STYLE="padding-bottom: 1.5pt"> &nbsp; </TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"> &nbsp; </TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"> 0.06 </TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"> % </TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold; text-align: left; padding-bottom: 2.5pt"> Gross profit, total </TD><TD STYLE="font-weight: bold; padding-bottom: 2.5pt"> &nbsp; </TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> &nbsp; </TD><TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"> 6,998,975 </TD><TD STYLE="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> &nbsp; </TD><TD STYLE="font-weight: bold; padding-bottom: 2.5pt"> &nbsp; </TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> &nbsp; </TD><TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"> 18.37 </TD><TD STYLE="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> % </TD><TD STYLE="font-weight: bold; padding-bottom: 2.5pt"> &nbsp; </TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> &nbsp; </TD><TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"> 17,499,688 </TD><TD STYLE="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> &nbsp; </TD><TD STYLE="font-weight: bold; padding-bottom: 2.5pt"> &nbsp; </TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> &nbsp; </TD><TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"> 2,229,260 </TD><TD STYLE="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> &nbsp; </TD><TD STYLE="font-weight: bold; padding-bottom: 2.5pt"> &nbsp; </TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> &nbsp; </TD><TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"> 20.83 </TD><TD STYLE="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> % </TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the fiscal year ended September 30, 2023, our gross profit increased by approximately HK$10.50 million, or 150.03% to HK $17.50 million
(US$2.23 million), as compared to HK $7.00 million for the fiscal year ended September 30, 2022. This increase is mainly attributable
to product sales business as the average cost of goods sold for the fiscal year ended September 30, 2023 decreased due to the volume
purchase orders we made to suppliers, which resulted in more discounts that benefitted the Company.</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table sets forth the breakdown of our gross profit margin by business operation.</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT> </P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 90%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center"> &nbsp; </TD><TD STYLE="text-align: center; font-weight: bold"> &nbsp; </TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"> 2022 </TD><TD STYLE="text-align: center; font-weight: bold"> &nbsp; </TD><TD STYLE="text-align: center; font-weight: bold"> &nbsp; </TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"> 2023 </TD><TD STYLE="text-align: center; font-weight: bold"> &nbsp; </TD><TD STYLE="text-align: center; font-weight: bold"> &nbsp; </TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"> Change </TD><TD STYLE="text-align: center; font-weight: bold"> &nbsp; </TD><TD STYLE="text-align: center; font-weight: bold"> &nbsp; </TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"> Change </TD><TD STYLE="text-align: center; font-weight: bold"> &nbsp; </TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: justify"> &nbsp; </TD><TD> &nbsp; </TD>
    <TD COLSPAN="2" STYLE="text-align: justify"> &nbsp; </TD><TD> &nbsp; </TD><TD> &nbsp; </TD>
    <TD COLSPAN="2" STYLE="text-align: justify"> &nbsp; </TD><TD> &nbsp; </TD><TD STYLE="font-weight: bold"> &nbsp; </TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"> by point </TD><TD STYLE="font-weight: bold"> &nbsp; </TD><TD STYLE="font-weight: bold"> &nbsp; </TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"> By % </TD><TD STYLE="font-weight: bold"> &nbsp; </TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 40%; text-align: justify"> Product sales </TD><TD STYLE="width: 2%"> &nbsp; </TD>
    <TD STYLE="width: 1%; text-align: left"> &nbsp; </TD><TD STYLE="width: 11%; text-align: right"> 17.30 </TD><TD STYLE="width: 1%; text-align: left"> % </TD><TD STYLE="width: 2%"> &nbsp; </TD>
    <TD STYLE="width: 1%; text-align: left"> &nbsp; </TD><TD STYLE="width: 11%; text-align: right"> 20.56 </TD><TD STYLE="width: 1%; text-align: left"> % </TD><TD STYLE="width: 2%"> &nbsp; </TD>
    <TD STYLE="width: 1%; text-align: left"> &nbsp; </TD><TD STYLE="width: 11%; text-align: right"> 3.26 </TD><TD STYLE="width: 1%; text-align: left"> % </TD><TD STYLE="width: 2%"> &nbsp; </TD>
    <TD STYLE="width: 1%; text-align: left"> &nbsp; </TD><TD STYLE="width: 11%; text-align: right"> 18.84 </TD><TD STYLE="width: 1%; text-align: left"> % </TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify"> Sourcing service </TD><TD> &nbsp; </TD>
    <TD STYLE="text-align: left"> &nbsp; </TD><TD STYLE="text-align: right"> 31.12 </TD><TD STYLE="text-align: left"> % </TD><TD> &nbsp; </TD>
    <TD STYLE="text-align: left"> &nbsp; </TD><TD STYLE="text-align: right"> 30.25 </TD><TD STYLE="text-align: left"> % </TD><TD> &nbsp; </TD>
    <TD STYLE="text-align: left"> &nbsp; </TD><TD STYLE="text-align: right"> -0.87 </TD><TD STYLE="text-align: left"> % </TD><TD> &nbsp; </TD>
    <TD STYLE="text-align: left"> &nbsp; </TD><TD STYLE="text-align: right"> -2.79 </TD><TD STYLE="text-align: left"> % </TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify"> Logistics service </TD><TD> &nbsp; </TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"> &nbsp; </TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"> 30.07 </TD><TD STYLE="text-align: left"> % </TD><TD> &nbsp; </TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"> &nbsp; </TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"> 30.54 </TD><TD STYLE="text-align: left"> % </TD><TD> &nbsp; </TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"> &nbsp; </TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"> 0.47 </TD><TD STYLE="text-align: left"> % </TD><TD> &nbsp; </TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"> &nbsp; </TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"> 1.56 </TD><TD STYLE="text-align: left"> % </TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold; text-align: justify"> Gross margin, total </TD><TD STYLE="font-weight: bold"> &nbsp; </TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> &nbsp; </TD><TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"> 18.37 </TD><TD STYLE="font-weight: bold; text-align: left"> % </TD><TD STYLE="font-weight: bold"> &nbsp; </TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> &nbsp; </TD><TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"> 20.83 </TD><TD STYLE="font-weight: bold; text-align: left"> % </TD><TD STYLE="font-weight: bold"> &nbsp; </TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> &nbsp; </TD><TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"> 2.46 </TD><TD STYLE="font-weight: bold; text-align: left"> % </TD><TD STYLE="font-weight: bold"> &nbsp; </TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> &nbsp; </TD><TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"> 13.39 </TD><TD STYLE="font-weight: bold; text-align: left"> % </TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT> </P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the fiscal year ended September 30, 2023, our gross margin increased to 20.83%, by 2.46%, from 18.37% for the fiscal year ended September
30, 2022. This increase was mainly attributable to the growing demand in the product sales, which has higher gross margin resulting in
the purchase discount from the mass purchase orders made to vendors.</FONT> </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 51 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->41<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Sales
and distribution expense</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
sales and distribution expense represented the consultancy fees paid to related parties and external consultants. For the fiscal year
ended September 30, 2023, our sales and distribution expense increased by approximately HK$0.51 million or 24.54% to HK$2.59 million
(US$0.33 million), as compared to HK$2.08 million for the fiscal year ended September 30, 2022. The increase is attributable to the consultancy
fee to the external consultants for sales and pricing advisory.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Personnel
and benefits costs</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
personnel and benefits costs mainly represented the salaries, bonus, pension and staff welfare costs. For the fiscal year ended September
30, 2023, our personnel and benefits costs increased by approximately HK$2.89 million or 143.51% to HK$4.90 million (US$0.62 million),
as compared to HK$2.01 million for the fiscal year ended September 30, 2022. The increase was mainly due to the increase in number of
employees to cope with the expansion of the business of the Company.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>General
and administrative expenses</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
general and administrative expenses mainly comprised of the followings:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">% of</TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">% of</TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: center; font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center">HK$</TD><TD STYLE="text-align: center; font-weight: bold">&nbsp;</TD><TD STYLE="text-align: center; font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center">Total</TD><TD STYLE="text-align: center; font-weight: bold">&nbsp;</TD><TD STYLE="text-align: center; font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center">HK$</TD><TD STYLE="text-align: center; font-weight: bold">&nbsp;</TD><TD STYLE="text-align: center; font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center">US$</TD><TD STYLE="text-align: center; font-weight: bold">&nbsp;</TD><TD STYLE="text-align: center; font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center">Total</TD><TD STYLE="text-align: center; font-weight: bold">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 35%; text-align: left">Building management fee</TD><TD STYLE="text-align: justify; width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: right">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">-</TD><TD STYLE="width: 1%; text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify; width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: right">&nbsp;</TD><TD STYLE="width: 9%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</FONT></TD><TD STYLE="width: 1%; text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify; width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: right">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">43,841</TD><TD STYLE="width: 1%; text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify; width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: right">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">5,585</TD><TD STYLE="width: 1%; text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify; width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: right">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">1.83</TD><TD STYLE="width: 1%; text-align: justify">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Rental expenses</TD><TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</FONT></TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">115,980</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">14,775</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">4.85</TD><TD STYLE="text-align: justify">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Depreciation on plant and equipment</TD><TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">26,223</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">4.35</TD><TD STYLE="text-align: justify">%</TD><TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">177,715</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">22,639</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">7.44</TD><TD STYLE="text-align: justify">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Depreciation on right-of-use assets</TD><TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</FONT></TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">335,082</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">42,686</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">14.02</TD><TD STYLE="text-align: justify">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Insurance</TD><TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">123,346</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">20.46</TD><TD STYLE="text-align: justify">%</TD><TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">296,961</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">37,829</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">12.43</TD><TD STYLE="text-align: justify">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Transportation</TD><TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">129,986</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">21.56</TD><TD STYLE="text-align: justify">%</TD><TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">420,921</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">53,621</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">17.61</TD><TD STYLE="text-align: justify">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left">Travelling expense</TD><TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">144,046</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">23.90</TD><TD STYLE="text-align: justify">%</TD><TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">350,218</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">44,614</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">14.65</TD><TD STYLE="text-align: justify">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Office supplies</TD><TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">27,651</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">4.59</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">143,857</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">18,326</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">6.02</TD><TD STYLE="text-align: justify">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt">Others</TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">151,536</TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">25.14</TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify">%</TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">505,305</TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">64,370</TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">21.14</TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 2.5pt">Total</TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: right">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">602,788</TD><TD STYLE="padding-bottom: 2.5pt; text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: right">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">100.00</TD><TD STYLE="padding-bottom: 2.5pt; text-align: justify">%</TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: right">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">2,389,880</TD><TD STYLE="padding-bottom: 2.5pt; text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: right">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">304,443</TD><TD STYLE="padding-bottom: 2.5pt; text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: right">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">100.00</TD><TD STYLE="padding-bottom: 2.5pt; text-align: justify">%</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the fiscal year ended September 30, 2023, our general and administrative expenses increased by approximately HK$1.79 million or 296.47%
to HK$2.39 million (US$0.3 million), as compared to HK$0.6 million for the fiscal year ended September 30, 2022. The increase was mainly
due to the increase in (i) depreciation on right-of-use assets of HK$0.34 million, (ii) insurance of HK$0.17 million, (iii) transportation
of HK$0.29 million, (iv) travel expenses of HK$0.21 million, (v) office supplies of HK$0.12 million and (vi) other general and administrative
expenses of HK$0.35 million.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Income
from operations</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the fiscal year ended September 30, 2023, our income from operations increased by approximately HK$5.32 million or 230.48% to HK$7.62
million (US$1.00 million), as compared to HK$2.31 million for the fiscal year ended September 30, 2022. The increase is mainly due to
the increase in gross profit, as explained above.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Other
income (expenses)</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
other income (expenses) primarily included interest income, interest expense and government subsidies. The following sets forth the breakdown
of our other expense, net:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2022</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">%
    of</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">%
    of</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HK$</FONT></TD><TD STYLE="text-align: center; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Total</FONT></TD><TD STYLE="text-align: center; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HK$</FONT></TD><TD STYLE="text-align: center; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">US$</FONT></TD><TD STYLE="text-align: center; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Total</FONT></TD><TD STYLE="text-align: center; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 35%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Interest income</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 9%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">29</FONT></TD><TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 9%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">0.07</FONT></TD><TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">%</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 9%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">914</FONT></TD><TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 9%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">116</FONT></TD><TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 9%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-1.84</FONT></TD><TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Interest expense</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(55,363</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(7,053</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">111.51</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Government subsidies</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">43,200</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">99.93</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">%</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">4,800</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">611</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-9.67</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold; text-align: left; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Total
    other income (expense), net</FONT></TD><TD STYLE="text-align: justify; font-weight: bold; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">43,229</FONT></TD><TD STYLE="padding-bottom: 2.5pt; font-weight: bold; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">100.00</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">%</FONT></TD><TD STYLE="text-align: justify; font-weight: bold; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(49,649</FONT></TD><TD STYLE="padding-bottom: 2.5pt; font-weight: bold; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify; font-weight: bold; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(6,326</FONT></TD><TD STYLE="padding-bottom: 2.5pt; font-weight: bold; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">100.00</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">%</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the fiscal year ended September 30, 2023, our total other income (expense), net decreased by approximately HK$0.09 million to other expense,
net to HK$0.05 million (US$0.01 million), as compared to other income, net of HK$0.04 million for the fiscal year ended September 30,
2022. Such decrease was mainly attributable to the following factors:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interest
    expense increased by approximately HK$0.06 million to HK$0.06 million (US$7.05 thousands) for the fiscal year ended September 30,
    2023 due to the additional leases entered by the Company during the 2023 fiscal year, and</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Government
    subsidies decreased by approximately HK$0.04 million or 88.89% to HK$4.80 thousands (US$0.61 thousands) for the fiscal year ended
    September 30, 2023, as compared to that of HK$0.04 million for the fiscal year ended September 30, 2022, resulting from the decrease
    in the employment support subsidy from HK government during 2023 fiscal year.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 52 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->42<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Income
tax expenses</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
<FONT STYLE="background-color: white">incurred income tax expenses of </FONT>approximately <FONT STYLE="background-color: white">HK$1.01
million (US$0.13 million) and HK$0.17 million for the fiscal years ended September 30, 2023 and 2022, respectively. Increase in income
tax expenses for the fiscal year ended September 30, 2023 was due to (i) the full utilization of tax loss in 2022 and (ii) the increase
in income from operation in 2023</FONT>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Net
income</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the fiscal year ended September 30, 2023, our net income increased by approximately HK$4.38 million or 200.95% to HK$6.56 million (US$0.84
million), as compared to HK$2.18 million for the fiscal year ended September 30, 2022. The increase was mainly attributable to an increase
in our gross profit in 2023.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Liquidity
and Capital Resources</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of September 30, 2022 and September 30, 2023, we had cash and bank balances of approximately HK$16.11 million and HK$12.75 million (US$1.62
million), respectively. Our cash and cash equivalents mainly consist of cash at bank.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">To
date, we have financed our operations primarily from our working capital in our operation. We expect to finance our operations and working
capital needs in the near future from part of the net proceeds of this Offering and net cash generating through operations.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
believe that our existing cash and cash equivalents, anticipated cash raised from financings, and anticipated cash flow from operations,
together with the net proceeds from this Offering, will be sufficient to meet our anticipated cash needs for at least the next 12 months
from the date of this prospectus. We believe that our existing cash and cash equivalents will be sufficient to support our planned operations
for the next 12 months, and that our existing cash and cash equivalents, together with anticipated cash flow from our sales projects,
will be sufficient to meet our operating needs for the next 24 months. However, the exact amount of proceeds we use for our operations
and expansion plans will depend on the amount of cash generated from our operations and any strategic decisions we may make that could
alter our expansion plans and the amount of cash necessary to fund these plans. We may, however, decide to enhance our liquidity position
or increase our cash reserve for future investments through additional capital and finance funding. We may need additional cash resources
in the future if we experience changes in business conditions or other developments, or if we find and wish to pursue opportunities for
investments, acquisitions, capital expenditures or similar actions. If we determine that our cash requirements exceed the amount of cash
and cash equivalents we have on hand at the time, we may seek to issue equity or debt securities or obtain credit facilities. The issuance
and sale of additional equity would result in further dilution to our shareholders. The incurrence of indebtedness would result in increased
fixed obligations and could result in operating covenants that would restrict our operations. We cannot assure you that financing will
be available in amounts or on terms acceptable to us, if at all.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
ability to manage our working capital, including receivables and other assets and liabilities and accrued liabilities, may materially
affect our financial condition and results of operations. We believe that available cash and bank balances, and the current assets, such
as accounts receivable, should enable the Company to meet anticipated cash needs for at least the next 12 months.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Cash
Flows</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table sets forth a summary of our cash flows for the fiscal years ended:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="10" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Years
    ended September 30,</FONT></TD><TD STYLE="text-align: left; padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2022</FONT></TD><TD STYLE="text-align: left; padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></TD><TD STYLE="text-align: left; padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></TD><TD STYLE="text-align: left; padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HK$</FONT></TD><TD STYLE="text-align: left; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HK$</FONT></TD><TD STYLE="text-align: left; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">US$</FONT></TD><TD STYLE="text-align: left; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 46%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Net cash provided by operating
    activities</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">15,385,533</FONT></TD><TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">499,996</FONT></TD><TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">63,692</FONT></TD><TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Net cash used in investing activities</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(192,889</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(855,588</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(108,992</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Net cash used in financing
    activities</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(3,000,000</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(382,164</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Net change in cash, cash equivalent and restricted
    cash</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">15,192,644</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(3,355,592</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(427,464</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Cash and cash equivalent,
    at the beginning of year</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">913,030</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">16,105,674</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2,051,678</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Cash and cash equivalent,
    at the end of year</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">16,105,674</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">12,750,082</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">1,624,214</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 53 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->43<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Operating
Activities</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
cash inflow from operating activities was principally receipt of payments from customers while our cash outflow from operating activities
were principally purchase products from suppliers. Our net cash provided by operating activities reflects our net income adjusted for
non-cash items, including depreciation on property and plant and non-cash lease expense.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the fiscal year ended September 30, 2023, we had net cash provided by operating activities of approximately HK$0.50 million (US$0.06
million) mainly arising from net income from our operations of HK$6.56 million (US$0.84 million), adjusted for increase in accounts receivable
of HK$6.56 million (US$0.84 million), increase in deposits, prepayments and other receivables of HK$1.13 million (US$0.14 million), increase
in amounts due from related parties of HK$3.40 million (US$0.43 million), decrease in lease liabilities of HK$0.14 million (US$0.02
million), and decrease in customer deposits of HK$1.01 million (US$0.13 million). These amounts were partially offset by adjusted
non-cash items consisting of depreciation of plant and equipment of HK$0.18 million (US$0.02 million), non-cash lease expense of HK$0.39
million (US$0.05 million), increase in accounts payable of HK$3.42 million (US$0.44 million), increase in bills payable of HK$0.73 million
(US$0.01 million), increase in accrued liabilities and other payables of HK$0.46 million (US$0.06 million) and increase in income
tax payable of HK$1.01 million (US$0.13 million).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the fiscal year ended September 30, 2022, we had net cash provided by operating activities of approximately HK$15.39 million mainly arising
from net income from our operations of HK$2.18 million, adjusted for the increase in accounts receivables of HK$1.08 million, and increase
in deposits, prepayments, other receivables of HK$1.40 million. These amounts were offset by increase in accounts payable of HK$11.38
million, increase in customer deposits of HK$1.66 million, increase in accrued liabilities and other payables of HK$0.47
million, increase in income tax payable of HK$0.17 million, decrease in amounts due from related parties of HK$1.98 million, with the
adjusted non-cash items consisting of depreciation of plant and equipment of HK$0.03 million.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Investing
Activities</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net
cash used in investing activities for the fiscal year ended September 30, 2023 was approximately HK$0.86 million (US$0.11 million) compared
to HK$0.19 million for the fiscal year ended September 30, 2022. The cash outflow used in investing activities was primarily used for
the purchase of plant and equipment.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Financing
Activities</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net
cash flows used in financing activities for the fiscal year ended September 30, 2023 were approximately HK$3.00 million (US$0.38 million),
was attributable to advance to a shareholder.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Accounts
receivable</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of September 30, 2023, our accounts receivable increased by approximately HK$6.56 million or 498.98% to HK$7.88 million (US$1.00 million),
as compared to HK$1.31 million as of September 30, 2022. The significant increase was primarily attributable to increase in the demand
from customers led to the increase in the revenue.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
did not charge any interest on or hold any collateral as security over these accounts receivable balances. We have not had, and do not
expect to have, issues collecting payment from these longer aging invoices.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table sets forth the ageing analysis of our accounts receivable:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="10" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Years
    ended September 30,</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2022</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HK$</FONT></TD><TD STYLE="text-align: center; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HK$</FONT></TD><TD STYLE="text-align: center; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">US$</FONT></TD><TD STYLE="text-align: center; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; width: 46%"><FONT STYLE="font-family: Times New Roman, Times, Serif">1 &ndash; 30 days</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">1,064,646</FONT></TD><TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2,890,038</FONT></TD><TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">368,158</FONT></TD><TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">31 &ndash; 60 days</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">165,815</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2,555,238</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">325,508</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">61 &ndash; 90 days</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">39,408</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">1,709,145</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">217,726</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Over 90 days</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">45,016</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">721,515</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">91,913</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">1,314,886</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">7,875,936</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">1,003,304</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Less: allowance of estimated
    credit losses</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Total accounts receivable</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">1,314,886</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">7,875,936</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">1,003,304</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
generally conduct our business with creditworthy third parties, <FONT STYLE="background-color: white">with credit terms ranging from
30 to 45 days to our customers in the ordinary course of business. </FONT>We determine, on a continuing basis, the probable losses and
an allowance for estimated credit losses, based on several factors including internal risk ratings, customer credit quality, payment
history, historical bad debt/write-off experience and forecasted economic and market conditions. Accounts receivables are written off
after exhaustive collection efforts occur and the receivable is deemed uncollectible. In addition, receivable balances are monitored
on an ongoing basis and its exposure to bad debts is not significant.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the fiscal years ended September 30, 2022 and 2023, no such allowance of estimated credit losses have been recognized. We have not experienced
any significant bad debt or write-offs of accounts receivable in the past.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Up
to March 14, 2024, the Company subsequently collected 100% of accounts receivable as of September 30, 2023.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 54 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->44<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table sets forth the turnover analysis (by days) of our accounts receivable:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="10" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Years
    ended September 30,</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2022</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HK$</FONT></TD><TD STYLE="text-align: center; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HK$</FONT></TD><TD STYLE="text-align: center; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">US$</FONT></TD><TD STYLE="text-align: center; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; width: 46%"><FONT STYLE="font-family: Times New Roman, Times, Serif">Average balance of accounts receivable</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">775,734</FONT></TD><TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">4,595,411</FONT></TD><TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">585,403</FONT></TD><TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Revenue during the year</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">38,104,534</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">83,996,443</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">10,700,184</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Accounts receivable turnover (days)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">7</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">20</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">20</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
accounts receivable turnover days increased from 7 days in 2022 to 20 days in 2023.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Deposit,
prepayments and other receivables</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of September 30, 2023, our deposit, prepayment and other receivables increased by approximately HK$0.28 million or 19.06% to HK$1.67
million (US$0.21 million), as compared to HK$1.40 million as of September 30, 2022. The increase was primarily attributable to increase
in the payment in advance to certain suppliers to cope with the increase in demand from customers.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Accounts
payable</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
major suppliers generally offer us the payment terms of 10 to 60 days from the purchase. As of September 30, 2023, our accounts payable
increased by approximately HK$3.42 million or 29.85% to HK$14.86 million (US$1.89 million), as compared to HK$11.44 million as of September
30, 2022. The increase was due to more purchases on credit during the 2023 fiscal year. Our average payables turnover days remained stable
from approximately 68 days in 2022 and 72 days in 2023.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have not experienced any significant or notable payment defaults in relation to our accounts payable during the fiscal years ended September
30, 2023 and 2022.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Bills
payable</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
January 2023, we obtained the import facility with HSBC Bank in the maximum principal of HK$12,000,000 (US$1,528,662), in the form of
loan against import and trust receipt, for the tenor up to 90 days. These bills payable bear annual interest at the bank prevailing rates.
These facilities are secured by a legal charge over the property held by the Company&rsquo;s director and personally guaranteed by the
Company&rsquo;s director, Mr. Cheung.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of September 30, 2022 and 2023, the Company borrowed HK$0 and HK$730,353 (US$93,039).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Material
Cash Requirements</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
cash requirements consist primarily of day-to-day operating expenses, capital expenditures and contractual obligations with respect to
banking facilities and other operating leases. We lease all our office facilities. We expect to make future payments on existing leases
from cash generated from operations. We have limited credit available from our major vendors and are obligated to settle the purchase
invoices and repay the contractual bank loans in a punctual manner, which further constrains our cash liquidity.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
believe that we have sufficient working capital for our requirements for at least the next 12 months from the date of this prospectus,
absent unforeseen circumstances, taking into account the financial resources presently available to us, including cash and cash equivalents
on hand, cash flows from our operations and the estimated net proceeds from this Offering.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 55 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->45<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Capital
Expenditures</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
capital expenditures amounted to approximately HK$0.19 million and HK$0.86 million (US$0.11 million) relating to the purchase of office
equipment for the fiscal years ended September 30, 2022 and 2023, respectively.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
plan to fund our future capital expenditures with our existing cash balance and proceeds from this Offering. We will continue to make
capital expenditures to meet the expected growth of our business, including for office equipment and leasehold improvements.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Contractual
Obligations</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have entered into commercial operating lease agreements with various third parties for the use of offices in Hong Kong.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Trend
Information</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following list sets forth, in our view, the most important trends, uncertainties, and events that are reasonably likely to continue to
have a material effect on our net revenue, income from operations, profitability, liquidity, and capital resources, or that may cause
reported financial information to be not necessarily indicative of future operating results or financial condition:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the fiscal year 2023, our business and operations were impacted by certain supply chain disruptions, which were primarily caused
by the Pandemic, as follows: (i) delayed deliveries or shortage of materials; (ii) longer lead time by suppliers; and (iii) longer logistics/shipping
time to customers. In order to manage these disruptions, we have made accommodations in our business by hiring local consultants to
act as a point person to liaise and assist us with suppliers and logistics. We also began to hold more meetings virtually. We have since
continued these practices to ensure ongoing efficiency of our business model. </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have undertaken certain actions to mitigate the impact of foregoing supply chain disruptions to our business by: (i) developing a strong
communication platform with our suppliers in order to collaborate closely to reduce the impact of supply chain disruptions; and (ii)
working closely with our major logistics service providers to reduce the longer lead time of the delivery. We did not encounter any new
material risks, including those related to product quality, reliability, or regulatory approval of products.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
more information, see &ldquo;Principal Factors Affecting Our Financial Performance&rdquo; and &ldquo;Risk Factors&rdquo;.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Off-Balance
Sheet Arrangements</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of September 30, 2022 and 2023, we have not entered into any material off-balance sheet transactions or arrangements.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">We
have not entered into any financial guarantees or other commitments to guarantee the payment obligations of any third parties. In addition,
we have not entered into any derivative contracts that are indexed to our own shares and classified as shareholders&rsquo; equity, or
that are not reflected in our combined financial statements. Furthermore, we do not have any retained or contingent interest in assets
transferred to an uncombined entity that serves as credit, liquidity or market risk support to such entity. Moreover, we do not have
any variable interest in an uncombined entity that provides financing, liquidity, market risk or credit support to us or engages in leasing,
hedging or research and development services with us.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 56 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->46<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>QUANTITATIVE
AND QUALITATIVE DISCLOSURE ABOUT MARKET RISK</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Concentration
of credit risk</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial
instruments that potentially expose us to concentrations of credit risk consist primarily of cash and cash equivalents and accounts receivable.
We place our cash and cash equivalents with financial institutions with high credit ratings and quality.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
conduct credit evaluations of customers, and generally do not require collateral or other security from our customers. We establish an
allowance for estimated credit losses primarily based upon the age of the receivables and factors surrounding the credit risk of specific
customers.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Concentration
risk in major customers</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the fiscal year ended September 30, 2023, the customers who accounted for 10% or more of our Company&rsquo;s revenue and its outstanding
receivables balances at year-end dates, are presented as follows:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="10" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year ended September 30, 2023</TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of September 30, 2023</TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">Customer</TD><TD STYLE="text-align: justify; font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Revenue</TD><TD STYLE="text-align: right; padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="text-align: right; font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">% of Revenue</TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="text-align: justify; font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt">Accounts receivable</P></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: justify; font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center">HK$&rsquo; million</TD><TD STYLE="text-align: right; font-weight: bold">&nbsp;</TD><TD STYLE="text-align: right; font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center">US$&rsquo; million</TD><TD STYLE="text-align: right; font-weight: bold">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify; font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center">HK$&rsquo; million</TD><TD STYLE="text-align: right; font-weight: bold">&nbsp;</TD><TD STYLE="text-align: right; font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center">US$&rsquo; million</TD><TD STYLE="text-align: justify; font-weight: bold">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 30%; text-align: left">Customer B</TD><TD STYLE="text-align: justify; width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">40.34</TD><TD STYLE="width: 1%; text-align: right">&nbsp;</TD><TD STYLE="text-align: right; width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">5.14</TD><TD STYLE="width: 1%; text-align: right">&nbsp;</TD><TD STYLE="text-align: right; width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: right">&nbsp;</TD><TD STYLE="width: 10%; text-align: right">48.03</TD><TD STYLE="width: 1%; text-align: justify">%</TD><TD STYLE="text-align: justify; width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">3.59</TD><TD STYLE="width: 1%; text-align: right">&nbsp;</TD><TD STYLE="text-align: right; width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">0.46</TD><TD STYLE="width: 1%; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Customer A</TD><TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">27.86</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">3.55</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">33.17</TD><TD STYLE="text-align: justify">%</TD><TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">2.39</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">0.30</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 2.5pt">Customer C</TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">9.89</TD><TD STYLE="padding-bottom: 2.5pt; text-align: right">&nbsp;</TD><TD STYLE="text-align: right; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">1.26</TD><TD STYLE="padding-bottom: 2.5pt; text-align: right">&nbsp;</TD><TD STYLE="text-align: right; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2.5pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt; text-align: right">11.78</TD><TD STYLE="padding-bottom: 2.5pt; text-align: justify">%</TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">0.66</TD><TD STYLE="padding-bottom: 2.5pt; text-align: right">&nbsp;</TD><TD STYLE="text-align: right; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">0.08</TD><TD STYLE="padding-bottom: 2.5pt; text-align: justify">&nbsp;</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the fiscal year ended September 30, 2022, the customers who accounted for 10% or more of our Company&rsquo;s revenue and its outstanding
receivables balances at year-end dates, are presented as follows:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><B>&nbsp;</B></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="6" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><B>Year ended September 30, 2022</B></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><B>&nbsp;</B></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><B>As of <BR>September 30, 2022</B></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><B>&nbsp;</B></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">Customer</TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><B>Revenue</B></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><B>&nbsp;</B></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B>% of Revenue</B></P></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><B>&nbsp;</B></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: right"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B>Accounts receivable</B></P></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><B>&nbsp;</B></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center">HK$&rsquo; million</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center">HK$&rsquo; million</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 40%; text-align: left">Customer A</TD><TD STYLE="text-align: justify; width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 16%; text-align: right">17.00</TD><TD STYLE="width: 1%; text-align: right">&nbsp;</TD><TD STYLE="text-align: right; width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: right">&nbsp;</TD><TD STYLE="width: 16%; text-align: right">44.61</TD><TD STYLE="width: 1%; text-align: justify">%</TD><TD STYLE="text-align: justify; width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 16%; text-align: right">0.64</TD><TD STYLE="width: 1%; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 2.5pt">Customer B</TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">11.65</TD><TD STYLE="padding-bottom: 2.5pt; text-align: right">&nbsp;</TD><TD STYLE="text-align: right; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: right">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">30.56</TD><TD STYLE="padding-bottom: 2.5pt; text-align: justify">%</TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">-</TD><TD STYLE="padding-bottom: 2.5pt; text-align: justify">&nbsp;</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Concentration
risk in major vendors</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the fiscal year ended September 30, 2023, the vendors who accounted for 10% or more of our Company&rsquo;s purchases and its outstanding
payable balances at year-end dates, are presented as follows:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="10" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year ended September 30, 2023</TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of September 30, 2023</TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">Vendor</TD><TD STYLE="text-align: justify; font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Purchases</TD><TD STYLE="text-align: right; padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="text-align: right; font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">% of Purchases</TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="text-align: justify; font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Accounts payable</TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: justify; font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center">HK$&rsquo; million</TD><TD STYLE="text-align: right; font-weight: bold">&nbsp;</TD><TD STYLE="text-align: right; font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center">US$&rsquo; million</TD><TD STYLE="text-align: right; font-weight: bold">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: justify; font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center">HK$&rsquo; million</TD><TD STYLE="text-align: right; font-weight: bold">&nbsp;</TD><TD STYLE="text-align: right; font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center">US$&rsquo; million</TD><TD STYLE="text-align: justify; font-weight: bold">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 30%; text-align: left">Vendor A</TD><TD STYLE="text-align: justify; width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">13.92</TD><TD STYLE="width: 1%; text-align: right">&nbsp;</TD><TD STYLE="text-align: right; width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">1.77</TD><TD STYLE="width: 1%; text-align: right">&nbsp;</TD><TD STYLE="text-align: right; width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: right">&nbsp;</TD><TD STYLE="width: 10%; text-align: right">20.93</TD><TD STYLE="width: 1%; text-align: justify">%</TD><TD STYLE="text-align: justify; width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">0.71</TD><TD STYLE="width: 1%; text-align: right">&nbsp;</TD><TD STYLE="text-align: right; width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 10%; text-align: right">0.09</TD><TD STYLE="width: 1%; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Vendor C</TD><TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">8.68</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">1.11</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">13.05</TD><TD STYLE="text-align: justify">%</TD><TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">-</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 2.5pt">Vendor B</TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">7.90</TD><TD STYLE="padding-bottom: 2.5pt; text-align: right">&nbsp;</TD><TD STYLE="text-align: right; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">1.01</TD><TD STYLE="padding-bottom: 2.5pt; text-align: right">&nbsp;</TD><TD STYLE="text-align: right; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: right">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">11.88</TD><TD STYLE="padding-bottom: 2.5pt; text-align: justify">%</TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">8.20</TD><TD STYLE="padding-bottom: 2.5pt; text-align: right">&nbsp;</TD><TD STYLE="text-align: right; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">1.04</TD><TD STYLE="padding-bottom: 2.5pt; text-align: justify">&nbsp;</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the fiscal year ended September 30, 2022, the vendors who accounted for 10% or more of our Company&rsquo;s purchases and its outstanding
payable balances at year-end dates, are presented as follows:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="border-bottom: Black 1.5pt solid; text-align: center">Year ended September 30, 2022</TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center">As of <BR>September 30, 2022</TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">Vendor</TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center">Purchases</TD><TD STYLE="text-align: right; padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="text-align: right; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: right"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt">% of Purchases</P></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: right"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt">Accounts
payable</P></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center">HK$&rsquo; million</TD><TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD><TD STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center">HK$&rsquo; million</TD><TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 46%; text-align: left">Vendor A</TD><TD STYLE="text-align: justify; width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 14%; text-align: right">7.68</TD><TD STYLE="width: 1%; text-align: right">&nbsp;</TD><TD STYLE="text-align: right; width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: right">&nbsp;</TD><TD STYLE="width: 14%; text-align: right">24.68</TD><TD STYLE="width: 1%; text-align: justify">%</TD><TD STYLE="text-align: justify; width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 14%; text-align: right">1.82</TD><TD STYLE="width: 1%; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left">Vendor B</TD><TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">7.11</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: right">22.84</TD><TD STYLE="text-align: justify">%</TD><TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">4.94</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 2.5pt">Vendor C</TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">4.35</TD><TD STYLE="padding-bottom: 2.5pt; text-align: right">&nbsp;</TD><TD STYLE="text-align: right; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: right">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">13.97</TD><TD STYLE="padding-bottom: 2.5pt; text-align: justify">%</TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right">-</TD><TD STYLE="padding-bottom: 2.5pt; text-align: justify">&nbsp;</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
of our Company&rsquo;s major vendors are located in the PRC and Hong Kong.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 57 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->47<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Liquidity
risk</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
policy is to regularly monitor our liquidity requirements and our compliance with lending covenants, to ensure that we maintain sufficient
reserves of cash and adequate committed lines of funding from major financial institutions to meet its liquidity requirements in the
short and long term. See &ldquo;&mdash;Liquidity and Capital Resources&rdquo; for details.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Foreign
currency risk</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
foreign currency exposure gives rise to market risks associated with exchange rate movements against the US dollar. As of September 30,
2022 and 2023, we did not hold or issue any derivative for trading purposes or to hedge against fluctuations in foreign exchange rates.
We mitigated this risk by conducting sales and purchases transactions in the same currency. Doing so helped to reduce, but has not eliminated,
the impact of foreign currency exchange rate movements. As of September 30, 2022 and 2023, we had no outstanding forward exchange or
foreign currency option contracts.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
currently do not have a foreign currency hedging policy. Our management monitors foreign exchange exposure and will consider hedging
significant foreign exchange exposure should the need arise.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Economic
and political risk</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
major operations are conducted in Hong Kong. Accordingly, the political, economic, and legal environments in Hong Kong and the general
state of Hong Kong&rsquo;s economy may influence our business, financial condition, and results of operations.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Critical
Accounting Policies</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
prepare our combined financial statements in conformity with U.S. GAAP, which requires us to make judgments, estimates and assumptions
that affect our reported amounts of assets, liabilities, revenue, costs and expenses, and any related disclosures. Although there were
no material changes made to the accounting estimates and assumptions in the past two fiscal years, we continually evaluate these estimates
and assumptions based on the most recently available information, our own historical experience and various other assumptions that we
believe to be reasonable under the circumstances. Since the use of estimates is an integral component of the financial reporting process,
actual results could differ from our expectations as a result of changes in our estimates.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
believe that the following accounting policies involve a higher degree of judgment and complexity in their application and require us
to make significant accounting estimates. Accordingly, these are the policies we believe are the most critical to understanding and evaluating
our combined financial condition and results of operations.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Use
of Estimates and Assumptions</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
preparation of combined financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that
affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities as of the date of the combined
financial statements and the reported amounts of revenues and expenses during the fiscal years presented. Significant accounting estimates
reflected in the Company&rsquo;s combined financial statements include the useful lives of plant and equipment, impairment of long-lived
assets, allowance for estimated credit losses, provision for long service payments, revenue recognition, income tax provision, leases,
deferred taxes and uncertain tax position.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
inputs into the management&rsquo;s judgments and estimates consider the economic implications of the Pandemic on the Company&rsquo;s
critical and significant accounting estimates. Actual results could differ from these estimates.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Accounts
Receivable</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts
receivables are recorded at the gross billing amount less an allowance for any uncollectible accounts due from the customers. Accounts
receivable do not bear interest and grant with credit terms ranging from 30 to 45 days, depending upon the customers. The Company records
impairment losses for accounts receivable based on assessments of the recoverability of the accounts receivable and individual account
analysis, including the current creditworthiness and the past collection history of each customer and current economic industry trends.
Impairments arise when there is objective evidence indicating that the balances may not be collectible. The identification of bad and
doubtful debts, in particular of a loss event, requires the use of judgment and estimates, which involve the estimates of specific losses
on individual exposures, as well as a provision on historical trends of collections. Based on analysis of customers&rsquo; credit and
ongoing relationship, management makes conclusions about whether any balances outstanding at the end of the period will be deemed non-collectible
on an individual basis and on aging analysis basis. The provision is recorded against accounts receivables balances, with a corresponding
charge recorded in the combined statements of operations and comprehensive income. Delinquent account balances are written off against
the allowance for estimated credit losses after management has determined that the likelihood of collection is not probable.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 58 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->48<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Inventories</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
do not maintain any inventory as all products are ordered based on customers&rsquo; confirmed sales contracts and directly delivered
from our third-party manufacturers to our customers.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Revenue
Recognition</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company earns and receives revenue from contracts with customers, which are accounted for in accordance with Accounting Standards Update
(&ldquo;ASU&rdquo;) No. 2014-09, <I>Revenue from Contracts with Customers (Topic 606)</I> (&ldquo;ASC Topic 606&rdquo;).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">ASC
Topic 606 provided the following overview of how revenue is recognized from the Company&rsquo;s contracts with customers: The Company
recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to
which the Company expects to be entitled in exchange for those goods or services.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Step
1: Identify the contract(s) with a customer.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Step
2: Identify the performance obligations in the contract.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Step
3: Determine the transaction price &ndash; The transaction price is the amount of consideration in a contract to which an entity expects
to be entitled in exchange for transferring promised goods or services to a customer.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Step
4: Allocate the transaction price to the performance obligations in the contract &ndash; Any entity typically allocates the transaction
price to each performance obligation on the basis of the relative standalone selling prices of each distinct good or service promised
in the contract.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Step
5: Recognize revenue when (or as) the entity satisfies a performance obligation &ndash; An entity recognizes revenue when (or as) it
satisfies a performance obligation by transferring a promised good or service to a customer (which is when the customer obtains control
of that good or service). The amount of revenue recognized is the amount allocated to the satisfied performance obligation. A performance
obligation may be satisfied at a point in time (typically for promises to transfer goods to a customer) or over time (typically for promises
to transfer service to a customer).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certain
portion of the Company&rsquo;s income is derived from contracts with customers, and as such, the revenue recognized depicts the transfer
of promised goods or services to its customers in an amount that reflects the consideration to which the entity expects to be entitled
in exchange for those goods or services. The Company considers the terms of the contract and all relevant facts and circumstances when
applying this guidance. The Company&rsquo;s revenue recognition policies are in compliance with ASC Topic 606, as follows:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company typically enters into purchase orders with its customers where the rights of the parties, including payment terms, are identified
and sales prices to the customers are fixed with no separate sales rebate, discount, or other incentive and no right of return exists
on sales of merchandise. The Company&rsquo;s performance obligation is to deliver products according to contract specifications. The
Company recognizes gross product revenue at a point in time when the control of products or services is transferred to customers.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue
from product sales is recognized at a point in time when the goods are delivered and transferred to customers, being at the point that
the customer obtains the control of the goods under the free on board (&ldquo;FOB&rdquo;) and the Company has presented the right of
payment and collection of the consideration is probable.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company only accepts the return of products that are defective or non-conforming due to defects in manufacturing and/or workmanship within
10 days upon the receipt of products by the customers.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 59 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->49<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue
from sourcing service is generated as a merchandizer to facilitate the production, price and tariff, stability and quality of fabric
and apparel for Company&rsquo;s customers, upon the agreed upon terms and condition, as a single performance obligation. Such fees are
charged at the specific percentage based on the invoice value of the order made by the Company&rsquo;s customer and billed to its customer
when the service is rendered. The Company recognizes such revenue in the period when the amounts are determined to be fixed and the performance
obligation is satisfied as the Company completes each period&rsquo;s obligations.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue
from logistic service encompasses fees paid for logistic and supply chain support provided by the Company to customers, with a single
performance obligation. Such fees are fixed and billed on a monthly basis. The Company recognizes such revenue in the period when the
amounts are determined to be fixed and the performance obligation is satisfied as the Company completes each period&rsquo;s obligations.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I><U>Principal
vs Agent Considerations</U></I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">When
another party is involved in providing goods to the customer, the Company will apply the principal versus agent guidance in ASC Topic
606 to determine if the Company is acting as the principal or an agent to the transaction. This evaluation determined that the Company
is in control of establishing the transaction price, managing all aspects of the shipment term, and taking the risk of loss for delivery,
collection, and returns. Based on the Company&rsquo;s evaluation of the control model, it determined that all the Company&rsquo;s major
businesses act as the principal rather than the agent within their revenue arrangements and such revenues are reported on a gross basis.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Leases</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company adopts the Financial Accounting Standard Board (&ldquo;FASB&rdquo;) Accounting Standards Update (&ldquo;ASU&rdquo;) 2016-02 &ldquo;Leases
(Topic 842).&rdquo; For all periods presented. This standard requires lessees to recognize lease assets (&ldquo;right-of-use&rdquo;)
and related lease obligations (&ldquo;lease liabilities&rdquo;) on the balance sheet for leases with terms in excess of twelve months.
For lease terms of twelve months or fewer, a lessee is permitted to make an accounting policy election not to recognize lease assets
and liabilities.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company determines if an arrangement is a lease at inception. Operating leases are included in operating lease right-of-use (&ldquo;ROU&rdquo;)
assets and operating lease liabilities in the combined balance sheets. Finance leases are included in finance lease ROU assets and finance
lease liabilities in the combined balance sheets.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">ROU
assets represent the Company&rsquo;s right to use an underlying asset for the lease term and lease liabilities represent the Company&rsquo;s
obligation to make lease payments arising from the lease. Operating lease and finance lease ROU assets and liabilities are recognized,
based on the present value of lease payments over the lease term discounted using the rate implicit in the lease. In cases where the
implicit rate is not readily determinable, the Company uses its incremental borrowing rate based on the information available at commencement
date in determining the present value of lease payments. The incremental borrowing rate is the rate that the Company would have to pay
to borrow, on a collateralized basis, an amount equal to the lease payments, in a similar economic environment and over a similar term.
The Company depreciated the ROU assets on a straight-line basis from the lease commencement date to the earlier of the end of the useful
life of the ROU assets or the end of the lease term. Lease expense for lease payments is recognized on a straight-line basis over the
lease term.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
of the Company&rsquo;s leases are classified as operating leases and there was no lease with a duration of twelve months or less.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Retirement
Plan Costs</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Contributions
to retirement plans (which are defined contribution plans) are charged to general and administrative expenses in the accompanying statements
of operations as the related employee service are provided.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company also recognizes long service payments to be made by the Company to its employees upon the termination of services as a defined
benefit plan under post-employment benefits. The cost of providing benefits is measured using projected unit credit method with actuarial
valuations to determine its present value and service cost. When the calculation results in a benefit to the Company, the recognized
assets limited to lower of the present value of economic benefits available in the form of any future refunds from the plan or reductions
in future contributions to the plan and the asset ceiling. The net defined benefit liabilities recognized in the statement of financial
position represent the present value of the obligation under defined benefit plan minus the fair value of plan assets. The Company carried
out comprehensive actuarial valuation at the end of reporting period. The remeasurement of the net defined benefit liabilities during
a period are recognized as cost of defined benefit plan during the period.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 60 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->50<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Recently
Issued Accounting Pronouncements</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">From
time to time, new accounting pronouncements are issued by the FASB or other standard setting bodies and adopted by the Company as of
the specified effective date. Unless otherwise discussed, the Company believes that the impact of recently issued standards that are
not yet effective will not have a material impact on its financial position or results of operations upon adoption.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
June 2016, the FASB issued Accounting Standards Update (ASU) 2016-13, Financial Instruments &mdash; Credit Losses (Topic 326). The new
standard amends guidance on reporting credit losses for assets held at amortized cost basis and available-for-sale debt securities. In
February 2020, the FASB issued ASU 2020-02, Financial Instruments-Credit Losses (Topic 326) and Leases (Topic 842) &mdash; Amendments
to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 119 and Update to SEC Section on Effective Date Related to Accounting
Standards Update No. 2016-02, Leases (Topic 842), which amends the effective date of the original pronouncement for smaller reporting
companies. ASU 2016-13 and its amendments will be effective for the Company for interim and annual periods in fiscal years beginning
after December 15, 2023. The Company believes the adoption will modify the way the Company analyses financial instruments, but it does
not anticipate a material impact on results of operations. The Company is in the process of determining the effects the adoption will
have on its combined financial statements.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
June 2023, the FASB issued Accounting Standards Update (ASU) No. 2023-03 Fair Value Measurements (Topic 820): Fair Value Measurement
of Equity Securities Subject to Contractual Sale Restrictions. These amendments clarify that a contractual restriction on the sale of
an equity security is not considered part of the unit of account of the equity security and, therefore, is not considered in measuring
fair value. This guidance is effective for public business entities for fiscal years, including interim periods within those fiscal years,
beginning after December 15, 2023. Early adoption is permitted. The Company has assessed ASU 2023-03 and early adopted the guidance during
the second quarter of 2023. The adoption did not have a material impact on the Company&rsquo;s combined financial statements.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
March 2023, the FASB issued ASU No. 2023-01, <I>Leases (Topic 842) &ndash; Common-Control Arrangements</I>. This guidance amends the
accounting for leasehold improvements in common-control arrangements by requiring a lessee in a common-control arrangement to amortize
leasehold improvements that it owns over the improvements&rsquo; useful life to the common-control group, regardless of the lease term,
if the lessee continues to control the use of the underlying asset through a lease. The new standard will become effective for the Company
beginning in fiscal year 2025. The Company is currently evaluating the impact of this standard on its combined financial statements and
disclosures.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
October 2023, the FASB issued ASU 2023-06, Disclosure Improvements: Codification Amendments in Response to the SEC&rsquo;s Disclosure
Update and Simplification Initiative, which incorporates certain SEC disclosure requirements into the FASB Accounting Standards Codification.
This update will improve disclosure and presentation requirements of a variety of topics and align the requirements in the FASB codification
with the SEC&rsquo;s regulations. The Company is currently evaluating the potential effect of this ASU on its combined financial statements,
but does not expect the impact to be material.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 61 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->51<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="s_001"></A>HISTORY
AND CORPORATE STRUCTURE</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are a Cayman Islands exempted company that wholly owns our BVI company subsidiary, Beta Alpha, which, in turn, wholly owns our Operating
Subsidiary, 707IL, in Hong Kong. We do not use VIE in our corporate structure.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.45in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">With
18 years of experience in the apparel industry, Mr. Cheung acquired our Operating Subsidiary 707IL in May 2022 to launch his own apparel
business. In the short period since our Group&rsquo;s establishment, Mr. Cheung and his team have grown our businesses rapidly and we
have successfully built relationship with our customers that include mid-size brand owners and apparel companies which have comprehensive
operations with private labels that are sold internationally and locally. For further details on Mr. Cheung&rsquo;s background, see the
section &ldquo;Management.&rdquo;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.45in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Corporate
Structure</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
Company was incorporated in the Cayman Islands on February 2, 2024 under the Companies Act as an exempted company with limited liability.
Our authorized share capital is US$500,000 divided into 500,000,000 Ordinary Shares, par value of US$0.001 each. Following incorporation,
our share capital was held 100% by JME as to [999,999] Shares. On March 19, 2024, Goldstone and Long Vehicle acquired 46,000 and 46,000
Ordinary Shares from JME, representing 4.60% and 4.60% of the entire issued share capital of our Company, and on March 20, 2024, Expert
Core and Harmony Prime acquired from JME 49,000 and 49,000 Ordinary Shares, representing 4.90% and 4.90% of the entire issued share capital
of our Company. On [&#9679;], one Ordinary Share was allotted and issued to JME in consideration of Mr. Cheung transferring 707IL to
our Group. Historically, our Group was comprised of 707IL. Prior to the effective date of the registration statement of which this prospectus
forms a part, we will complete a reorganization whereby the entire share capital of 707IL will be transferred to Beta Alpha resulting
in our Group being comprised of Beta Alpha and 707IL as our direct and indirect wholly-owned subsidiaries, respectively.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Organization
Chart</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
chart below sets out our corporate structure before and after the Offering:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><IMG SRC="formdrsa_004.jpg" ALT=""><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 62 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->52<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">After
the Offering by the Company: </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt; color: Red"><IMG SRC="formdrsa_005.jpg" ALT=""><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Notes:</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>1.</I></FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>JME
                                            is wholly-owned by Mr. Cheung, our chief executive officer, executive director and
                                            indirect controlling shareholder.</I></FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>2.</I></FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Harmony
                                            Prime is wholly-owned by Ms. Law Kam Yan Debby, an independent Third Party.</I></FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>3.</I></FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Expert
                                            Core is wholly-owned by Mr. Ho Tung Ho, an independent Third Party.</I></FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>4.</I></FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Goldstone
                                            is wholly-owned by Mr. Kwok Shun Tim, an independent Third Party. </I></FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>5.</I></FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Long
                                            Vehicle is wholly-owned by Mr. Zhang Xiongfeng, an independent Third Party.</I></FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Entity
</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
description of our Operating Subsidiary is set out below.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>707
International Limited</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
HK operating company, 707IL, was incorporated in Hong Kong as a private company limited by shares on January 4, 2021. Following an internal
Group reorganization on [&#9679;], 707IL became our indirect wholly-owned subsidiary. Since its incorporation, 707IL has been carrying
on the business of the sale of quality apparel products and the provision of supply chain management total solutions to our customers
spanning from Western Europe, North America to the Middle East. An investment in our Company is an investment in the Cayman Islands
holding company. </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 63 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->53<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Key
Milestones</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
key milestones in the development of our Group are highlighted chronologically below:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 20%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Year</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 78%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Milestones</B></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2021</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Establishment
    of 707 International Limited.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
    confirmed our first order on sourcing services.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
    confirmed our first order on sales of products with its customer in the U.S.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
    successfully developed one of our major customers who is a premium lifestyle brand in Ireland.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2022</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
    further developed two customers (i) a contemporary fashion brand in the U.S. and (ii) a world leading pet products platform selling
    top international brands for pets in Ireland.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
    further developed our customer base in United Kingdom and Canada.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
    strengthened the capacity of our design and product development department by recruiting a product development manager who possess
    extensive apparel industry knowledge and experience in working with renowned international fashion labels to oversee the operation
    of our design and product development team.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2023</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
    further developed our customer base in Israel.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
    expanded our sourcing base from the PRC to Vietnam.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 64 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->54<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="s_002"></A>BUSINESS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Our
Mission</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
mission is to facilitate the supply of quality apparel products and related accessories for humans and pets (hereafter generally referred
to as &ldquo;apparel products&rdquo; unless the context requires otherwise) around the world.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Overview</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We,
through 707IL, are a Hong Kong-based group that sells quality apparel products and provide supply chain management total solutions to
our customers spanning from Western Europe, North America to the Middle East. We derive our revenue from the various supply chain management
services we provide to our customers more particularly described in &ldquo;Our Services&rdquo; below and the scope of our services for
each contract is negotiated with our customer on a case-by-case basis. Instead of charging our customers service fee for each type of
supply chain management service we provide to them, we normally sell the finished products to our customers at a mark-up to cover the
comprehensive supply chain management services we provide to them. We generally charge our customers service fees in cases where we only
provide specific services to them. Over 92% of our revenue in fiscal years ended September 30, 2022 and 2023 was sales revenue.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Despite
having fewer than three years of operating history and only 14 employees as of September 30, 2023, our businesses have grown and we have
built relationship with customers that include mid-size brand owners and apparel companies which have comprehensive operations with private
labels sold internationally and locally. For the fiscal years ended September 30, 2022 and 2023, our revenue amounted to approximately
HK$38.1 million and HK$84.0 million, respectively.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Our
Services </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
comprehensive range of supply chain management total solutions include market trend analysis, design and product development, sourcing,
production management, quality control and logistics services, and our solutions encompass the total supply chain from conceptualizing
the product, the selection of materials until the final delivery of finished apparel products to our customers at their nominated destinations,
whether it be a designated port for shipment, our customer&rsquo;s warehouse or the end consumers. As our customers are mainly mid-sized
brand owners and apparel companies that generally do not have a presence or any operations in Hong Kong, they rely on us to assist them
in developing apparel and managing the supply chain for their brands.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Market
Trend Analysis</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Around
six months before the scheduled delivery of apparel products to a customer, we will meet with the customer to get an initial understanding
of, among other things, its and the end consumers&rsquo; apparel needs and requirements, its pricing strategy, its brand&rsquo;s core
principles, goals and values, market positions of its brand and its competitors and the SKU structure. Market trend analysis is conducted
by our product development department.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Depending
on our customers&rsquo; preferences and requirements, our product development staff conducts research on the specific apparel industry
on platforms such as Adobe Stock and Vogue.com to understand the end consumers&rsquo; demands and the latest market trends on the style
and technology involved. With internet and the trend of posting information on social media, we have easy access to an enormous database
of relevant information that helps us to capture the latest fashion trend and understand the concepts and cultural requirement of our
customers worldwide as well as to help foster new ideas and designs for our product development department. Our product development staff
also keeps abreast of the latest fashion trends and styles and industry know-how by attending fashion events and apparel trade fairs,
and assess the popularity of different styles amongst consumers, particularly in Western Europe, North America and the Middle East. In
order to gather market information on our customers and their respective competitors, our product development staff also visits retail
stores and/or the websites of our customers and other industry players. The information that we obtain provides a general guidance of
the trends and preferences of end consumers of a specific region, which provides guidance on design of apparel products that suit our
customers&rsquo; needs and ultimately the appetites of their end consumers. Our product development department also holds regular meetings
with our chief executive officer to discuss thoughts and ideas of upcoming trends to ensure that we are in the forefront of the apparel
industry. Where appropriate, we may also engage external consulting companies to assist us with market trend analysis.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"></P>

<!-- Field: Page; Sequence: 65 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->55<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">After
conducting the market trend analysis, we try to transform our customers&rsquo; concepts into commercially viable apparel products and
a thorough understanding of the market trend will help us meet the needs and expectations of our customers. We will also optimize the
design of the apparel products based on our customers&rsquo; feedback. For our mass market customers, we may do less extensive analysis
as design may not necessarily be a major consideration for these customers. Based on our experience, the major factors for consideration
of our mass market customers are pricing and production lead time, rather than design. In addition to analysis specifically conducted
for customers, our product development staff will also conduct general market analysis prior to each new fashion season by purchasing
sample items from retailers to create a physical catalog for our customers to use as a reference to create apparel products that fit
their design needs and specifications as well as to facilitate creative inspiration for our product development staff and communication
with third-party manufacturers.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
customers that request us to create apparel collections that follow fashion trends, we normally prepare a concept, theme and mood board
which gives a preliminary feel and direction of the design that we are proposing for use in our face-to-face discussions with such customers.
For mass market retailers that request us to create more generic apparel designs, we generally do not prepare a mood board. A mood board
is simply a collage of current trends and fashion ideas from which we try to visually sum up the inspiration behind a proposed collection.
In the mood board, we try to explain how various apparel products are to be matched with the intention of maximizing the number of SKUs
that will be ordered for each collection. Once we have obtained feedback from the customers (such as their comments on patterns, colors
and styling of the proposed concept and theme), we will design and develop an apparel.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Design
and product development</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
product development department is also in charge of the design and product development process, which generally takes place at around
five months before the scheduled delivery of apparel products to a customer. The designs requested by our customers may be plain and
simple (such as a t-shirt in different colors), but they may also be detailed and complicated that require specific craftsmanship (such
as embroidery, rhinestone hotfix and certain washing processes). It may take approximately three to four days to create designs which
require minimal design work and up to one month to design a collection of apparel products (such as t-shirts, shirts, shorts, trousers,
skirts and caps for womenswear, menswear and/or childrenswear).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">When
we were first set up in 2021, we did not have any in-house designers as the demand for apparel products with complex design elements
has been relatively low since the Pandemic. However, the employees in our product development department are very experienced in the
apparel industry and are capable of preparing drawings and managing most work that is typically managed by a designer, such as design
for simple apparel products from scratch or further development on existing designs provided by our customers. For more complex designs,
we may seek help from external consulting companies or the designers that work for the third-party manufacturers that we plan to engage
to prepare the proto samples and salesman samples. We believe that our product development staff&rsquo;s in-depth knowledge and understanding
of materials and manufacturing methods enable them to offer suitable solutions to address any design requirements of our customers. With
the recruitment of our own in-house designer in February 2024, we are equipped to provide full in-house design services and we expect
that we will outsource less design work to external consulting companies.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Apparel
design is normally initiated by meetings and discussions between our customers and our product development staff. Customers that visit
our office may browse through the various sample apparel products that our product development staff have amassed as part of their analysis,
and they can select an existing apparel item that meets their requirements to be used as a base for our product development staff to
tailor-make the design to suit their needs and specifications. In some cases, our customers may have a specific style that they wish
to create for their brands (such as the use of a certain fabric or a certain aesthetic effect) and our product development staff will
help to create that styling for them. With these basic specifications and our understanding of our customers&rsquo; core brand principles,
goals and value, we can help our customers design apparel products and provide design suggestions (such as type of fabric, type of print
and measurements, etc.) to them.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">With
our product development staff&rsquo;s in-depth knowledge of apparel (such as types of fabrics, construction methods and detailings),
we can work with our customers and discuss in detail the various options that they may have in terms of colors, details, construction,
fabrics and cutting instructions, etc., so that our customers can choose the most cost-effective production method or a production method
that suits their quality needs. With the detailed requirements of our customers in mind, our product development staff will prepare techpacks
for use by the third-party manufacturers who manufacture the apparel products for our customers. A techpack is an informative sheet which
sets out all the specifications for an apparel product and will typically include information such as graphic images, hang tag placements,
labelling specifications and specific dimensions of the apparel product. In cases where our customers already have an in-depth understanding
of apparel design, they may provide us with their own techpacks for use in the production of their apparel products.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">After
the designs have been prepared, they have to be approved by our chief executive officer before they are presented to our customers. For
designs prepared and presented to our customers, we will specify the type of materials proposed to be used and the production price per
piece based on the SKU proposed by our customers. Our customers will then indicate which designs and the SKU they would like to order
and our merchandising department will arrange for sales contracts to be drafted and delivered to the customers for their acceptance and
confirmation. For customers who require us to design apparel products in a collection for a brand, the SKU for each order may range from
approximately 300 to 2,000. For apparel products that target the mass market and are less affected by trends, customers may order more
than 2,000 SKU for each collection.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 66 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->56<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Sourcing</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">After
a design has been approved by our customer and the relevant sales contract signed, we will move into the sourcing process that generally
takes place around four months before the scheduled delivery of apparel products to our customer. During the sourcing process, we will
proceed to prepare proto samples and salesman samples. A proto sample is a prototype of a new design of apparel products. This is the
first sample in the design and development stage of apparel products. A proto sample is made to communicate the design of a style or
a line or to present garment structure and will not necessarily focus on fit and fabric detailing. The cost of preparing a proto sample
is typically borne by third-party manufacturers who will manufacture the apparel products for us. A salesman sample is the apparel made
with the actual fabric, trims and accessories proposed to be used and is used to obtain feedback to help customers forecast demand. The
cost of preparing a salesman sample is initially borne by us and subsequently charged to our customers.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
normally outsource the manufacturing of apparel products to a third-party manufacturer with appropriate technical skills to produce the
apparel products with raw materials that satisfy our customer&rsquo;s pricing and design needs and such third-party manufacturer is also
responsible for the sourcing of raw materials for the apparel products and the production of pre-production samples. All third-party
manufacturers are required to undergo our vetting process to ensure that their operations are in compliance with or aligned to international
manufacturing guidelines or practices and local regulations. In assessing whether a manufacturer is suitable, we consider, among other
things, their experience in the apparel industry, reputation, technical capabilities, financial strength, production capacity, quality
control measures, ethical practices and past record of compliance with applicable standards for apparel products, and we may also conduct
an on-site inspection on such manufacturer. Before deciding on which third-party manufacturer to appoint for the manufacturing of the
final apparel products, we may source different third-party manufacturers to produce proto samples and salesman samples, but we typically
give a first right of refusal to produce the pre-production sample and the final apparel products to the third-party manufacturer which
produced the proto samples and salesman samples.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
the appointed third-party manufacturers are unable to source the appropriate raw materials, we will assist in sourcing raw materials
but will typically request our third-party manufacturers to liaise directly with the raw material suppliers that we have recommended
to purchase the necessary raw materials. Occasionally, we may have to source raw materials and deliver them to the appointed third-party
manufacturer to produce salesmen samples and charge them for the costs incurred.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Production
management</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
do not have any manufacturing capabilities and all the apparel products (including proto samples, salesman samples, pre-production samples
and final apparel products) are produced by independent third-party manufacturers. During the fiscal years ended September 30, 2022 and
2023, all the apparel products produced by third-party manufacturers were produced in the PRC and Vietnam but some of these manufacturers
also have manufacturing facilities in Bangladesh and Cambodia that we may utilize, if needed.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
merchandising department is responsible for production management which includes, among other things, monitoring production schedules,
evaluating the performance of third-party manufacturers and providing technical support to third-party manufacturers. After our customers
have signed the sales contracts with us, our merchandising staff will confirm our orders with the relevant third-party manufacturers
to produce the apparel products based on our customers&rsquo; design and fabric requirements, and will continue to provide technical
support to such third-party manufacturers. All third-party manufacturers engaged by us are required to sign a confidentiality agreement
agreeing to keep all information with respect to the engagement (such as designs, drawings and marketing plans) confidential and a confirmation
that they will comply with our code of conduct with respect to labor policy, ethical conduct and environmental protection, etc.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
lead time between the initial stage of creation of product designs, development of samples and the placing of orders by our customers
is generally up to one month, and the lead time between the placing of orders by our customers and the completion of bulk production
and delivery is generally two to six months.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Quality
control</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Quality
control is a critical part of the supply chain management total solutions we provide to our customers. Our merchandising department is
responsible for quality control during the production stage under the supervision of our chief executive officer. They monitor and inspect
the apparel products produced from the time of production of proto samples (if required), procurement of raw materials to the apparel
products being produced during inline production. We have established the following quality control measures during various critical
points of our supply chain management process:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 67 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->57<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Quality
control of fabric</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Materials
to be used in the production of apparel products are typically sourced by the third-party manufacturers. At the time when techpacks are
provided to the third-party manufacturers, we will specify to them, among other things, the quality of fabrics and other materials that
are required. It is the responsibility of the third-party manufacturers to source from their own sources, or from sources that we have
introduced to them, the materials of appropriate quantity and quality. Any materials used in the production of salesman samples, pre-production
samples and final apparel products, are checked by our merchandising staff to ensure that they meet our customer&rsquo;s standards and/or
requirements. Any materials that do not meet our customer&rsquo;s standards and/or requirements will not be approved for pre-production
or bulk production.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certain
customers may nominate specific suppliers to supply certain materials for the manufacture of apparel products to be sold to them. In
these cases, we will obtain price quotations for such customers but we will not be responsible for the quality of such suppliers. However,
we will still go through the necessary quality checks on the quality of the fabric supplied by such suppliers to ensure they meet our
customers&rsquo; standards and/or requirements.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Quality
control of apparel production</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the pre-production and the bulk production processes, our merchandising staff will visit the third-party manufacturers to ensure that
the quality of the apparel products produced (including size, cutting and fabric) is within our customers&rsquo; specifications and the
information contained in the techpacks. If they find any specifications that are not met, they will notify the third-party manufacturers
for rectification measures to be taken. Inspections of semi-finished apparel products are carried out at various stages of the manufacturing
process with a final detailed inspection to be carried out on the finished apparel products before the delivery of final products to
our customers&rsquo; nominated destinations, which could be a designated port for shipment, our customer&rsquo;s warehouse or the end
customers. A final quality control inspection report is prepared by our merchandising staff which will cover, among other things, the
number of pieces inspected, labelling requirements, packaging requirements and we will specify major and minor defects which may not
be acceptable to our customers.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Corporate
social responsibility checks</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
apparel industry and end consumers are generally trending to more corporate social responsibility matters. Customers want to buy and
connect with brands that care about the products and services they offer, who value the importance of an ethical supply chain and will
incorporate social and human rights and environmental considerations into how they do business across the world. During the fiscal years
ended September 30, 2022 and 2023, we had a customer that had their own supplier compliance package on corporate social responsibility
matters that they expect all their suppliers to comply with. We understand that some of our other customers are working towards their
own supplier compliance package that in the future will require our compliance. There may be additional costs we incur as we seek to
meet the more stringent production standards that the industry is trending towards.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
endeavor to boost the sustainability and transparency of the supply chains for our customers. As such, we will conduct human rights,
environmental and good governance due diligence on each third-party manufacturer before we sign our purchase contract with them. We will
also require each third-party manufacturer to sign a confirmation that they would abide by our code of conduct when they source raw materials
and produce apparel products for our customers at the time of signing the purchase contract. The code of conduct provides, among other
things, no child labor should be used, fair wages are paid, health and safety of the workers are being protected and no environmental
pollution, which is generally consistent with our customer&rsquo;s own supplier compliance package. In the case of a customer that has
its own supplier compliance package on corporate social responsibility matters, we take extra care to inform the third-party manufacturers
that produce their apparel products about their specific supplier compliance requirements.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Product
return and feedback/complaints handling</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">It
is a typical term in the sales contracts with our customers that customers could return or make claims for products with defects or incorrect
quantity within 10 days after the date of receipt of the apparel products. If we receive any feedback or complaint from our customers,
we will investigate which party should be held responsible for it. If any defect is caused by the third-party manufacturer engaged by
us, we will negotiate a settlement with our customer (such as allowance for product returns or discounts) and then make a claim against
such manufacturer. There were no product returns or other major claims or complaints from our customers during the fiscal years ended
September 30, 2022 and 2023.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 68 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->58<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Logistics
services </I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
method of delivery of finished apparel products to our customers is normally agreed between us and our customers on a case-by-case basis.
Most of the sales contracts that we enter into with our customers with deliveries during the fiscal years ended September 30, 2022 and
2023 specify that the items sold are to be delivered to them on a FOB (free on board) basis, i.e., we are only required to pay for transportation
of the goods to the port of shipment and loading costs. In other words, legal title to the apparel products will be transferred to our
customers when they are loaded onto the ship and we will not be considered as an importer at the port of discharge. In these cases, we
also include the corresponding term in the purchase contracts with third-party manufacturers that all goods ordered are to be delivered
on FOB basis. Through this arrangement, we do not have to bear the risk of any damage caused to the apparel products or losses during
the transit to our customers&rsquo; designated ports of shipment. As part of our supply chain management total solutions, we ensure that
appropriate logistics for the delivery of the finished apparel products to the port specified by our customers are made by the third-party
manufacturers generally two weeks before the scheduled delivery date.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Apart
from delivery on a FOB basis, we can also arrange for delivery on CIF (costs, insurance and freight), DDP (delivered duty paid) and FCA
(free carrier) bases upon the request of our customers. Regardless of the delivery method agreed, we will request the relevant third-party
manufacturer to deliver the finished apparel products to us with the same delivery method so that we do not have to bear the risk of
any damage caused to the apparel products or losses during transit or keep any inventory of the apparel products.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
part of our supply chain management total solutions, we can also provide warehouse logistics services to our customers with such costs
being built into our product costs. Our customers can request for the finished apparel products to be delivered to our warehouse in Hong
Kong (at which point the legal title of the apparel products will pass to our customers) and we can help our customers store, pick and
pack the apparel products and arrange for them to be shipped to our customers&rsquo; nominated destinations (which could be their brick-and-mortar
stores or the end consumers). We can also set up showrooms for our customers in our office to help showcase their products to their business
associates.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Seasonality</I></B></FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
results from operations are affected by seasonal fluctuations in demand for our products. We experience higher sales volume and turnover
in the time leading to Christmas and fall/winter season. Moreover, sales of certain products are subject to seasonality by nature. For
example, sales of jackets and garment are generally higher in cooler seasons, and these products are also of higher value. Accordingly,
various aspects of our operations, including sales, production capacity and utilization, working capital and operating cashflow, are
exposed to the risks associated with seasonal fluctuations in demand for our products pattern, and our quarterly or interim results may
not reflect our full-year results.</FONT> </P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Marketing</I></B></FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
intend to use part of our proceeds to expand our marketing efforts, including attending trade fairs to expand our customer base
through exposure to wholesale buyers; strengthening and increasing our online presence. We believe there is potential to create
better brand awareness and possibly expand into direct to consumer sales through a presence on social media. We also intend to
engage local third party marketing agencies or consultants in countries where our suppliers are based in order to help us develop a
cohesive marketing program and to further strengthen our reputation and our customer relationships.</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Our
Business Model</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
generally do not enter into long-term contracts with our customers and the third-party manufacturers, which we believe is the common
practice in the apparel supply chain management service industry in Hong Kong. We generally sign our standard form sales contracts with
our customers on a case-by-case basis after they have confirmed the order for a new batch of apparel for a new season. The sales contracts
would normally include, among other things, details of customer, payment or credit terms, quantity in terms of pieces, trade terms (i.e.
manner of shipment), delivery date, detailed list of apparel products to be ordered and total contract price. After we have signed a
sales contract with a customer, we will sign our standard form purchase contract with the relevant third-party manufacturer as we do
not own any manufacturing facilities. The purchase contracts would normally include, among other things, details of the third-party manufacturer,
payment terms, quantity in terms of pieces, trade terms, delivery date, detailed list of apparel products to be ordered and total contract
price.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
sales contracts and purchase contracts have to be approved by Mr. Cheung, our executive director and chief executive officer, or in his
absence, by our chief financial officer, Mr. Chak. All our sales are denominated in U.S. dollars and the purchases under the purchase
contracts are also denominated in U.S. dollars. We normally match the trade terms under a sales contract with the back-to-back purchase
contract so that the third-party manufacturer will deliver or ship the finished apparel products to the destination nominated by our
customer, and we do not have to bear the risk of any damage or losses during transit nor maintain any inventory. However, the payment
terms under a sales contract and the back-to-back purchase contract are subject to negotiation between ourselves and our customers on
the one hand and between ourselves and the third-party manufacturer on the other, and hence will not match in most circumstances.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"></P>

<!-- Field: Page; Sequence: 69 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->59<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
generally request all our customers to provide a deposit to us at the signing of a sales contract, with the balance to be settled before
shipment (for new customers) or up to 30 days after shipment (for recurring customers). In the case of recurring customers which have
a good credit history with us, we may waive the requirement for a deposit and grant them a credit period of up to 45 days after shipment.
Our customers typically pay us by telegraphic transfer, and we generally pay the third-party manufacturers by telegraphic transfer or
letter of credit. Some third-party manufacturers request deposits from us at the signing of the purchase contract, with the balance or
full payment to be settled up to 60 days after shipment. For the fiscal years ended September 30, 2022 and 2023, we did not have any
material bad debts which were required to be written off.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
2021, we entered into long-term service agreements with two customers as special arrangements during the Pandemic mainly because border
controls and mandatory quarantine requirements during the Pandemic had made it difficult for them to manage the supply chain themselves.
Such long-term service agreements were eventually terminated in 2022 and 2023, respectively. The service income derived from these two
service agreements accounted for approximately 6.7% and 1.4% of our revenue during the fiscal years ended September 30, 2022 and 2023,
respectively. At the date of this prospectus, we do not have any long-term agreements with our customers.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the fiscal years ended September 30, 2022 and 2023, the apparel products that we sourced and sold directly to our customers comprised
knitted and woven apparel products, such as t-shirts, trousers, dresses, shorts, sweaters and jackets for men, women and children, and
t-shirts, jumpsuits and hoodies for pets. We also sold leather apparel products (such as jackets, pants, skirts and vests) and apparel-related
accessories for humans (such as belts) and pets (such as bags and leashes). Due to the wide range of apparel products we sold during
the fiscal years ended September 30, 2022 and 2023, the price per SKU of the apparel products ranged from approximately US$0.8 to US$353.7.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Most
of the apparel products we sourced and sold directly to our customers during the fiscal years ended September 30, 2022 and 2023 were
made for female end-customers and the following are pictures of some of the apparel products we developed for a customer during this
period:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; color: Red"><FONT STYLE="font-family: Times New Roman, Times, Serif"><IMG SRC="formdrsa_006.jpg" ALT=""></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Instead
of charging our customers service fees for each type of supply chain management services we provide to them, we normally sell the finished
products to our customers at a mark-up to cover the comprehensive supply chain management services we provide to them. As such, our revenue
is generally correlated with the sales volume and the selling price of our apparel products, and is determined by our customers&rsquo;
demand which, in turn, is influenced by the macro consumer market, the worldwide economy, the end consumers&rsquo; spending habits and
our customers&rsquo; satisfaction with our services.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 70 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->60<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Competitive
Landscape of the Apparel Supply Chain Management Industry in Hong Kong </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
apparel supply chain management service industry in Hong Kong is highly fragmented and competitive. We believe that apparel supply chain
management service providers generally compete on (i) reputation and certifications (such as ISO 9000, ISO 14000 and the Global Organic
Textile Standard) which help to establish a service provider&rsquo;s credentials; (ii) scope of services encompassing the entire supply
chain process which may help to reduce production lead times and costs; (iii) scope and economies of scale which may help to lower production
costs; (iv) financial risk management; and (v) credibility with apparel brand owners or retailers and manufacturers.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Our
Competitive Strengths</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
believe we can achieve sustainable growth with the following competitive strengths:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Our
management team possesses extensive apparel industry experience</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
ultimate controlling shareholder, executive director and chief executive officer, Mr. Cheung, has over 18 years of experience in the
apparel industry and he is instrumental in the growth of our Group. As a veteran with established business connections in the field,
he has attracted a lot of talent to join our management team, which includes our chairman and executive director, Mr. Sfez (who has worked
with him for over 10 years), our chief financial officer, Mr. Chak (who has worked with him for over 10 years) and the heads of our product
development department and the merchandising department, each having approximately 30 years of experience in their respective fields
of expertise, possesses extensive apparel industry knowledge and experience and has considerable experience in working with renowned
international fashion labels. With a highly experienced management team, we believe that we are well placed to develop sustainable business
strategies, anticipate changes in fashion trends and styles, assess and manage risks as well as to capture profitable market opportunities.
We believe that our management team possesses the necessary experience, qualifications, commitment and leadership skills to manage and
sustain our business, which helps us to attract and retain customers despite our short operating history and to ensure that our business
continues to develop and grow in the long run, as evident by the recurring orders from our customers and the growing number of new customers.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Our
apparel supply chain management services offer total solutions to our customers</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
offer our customers total solutions for their complete apparel design and procurement needs. Our solutions target the complete needs
of our customers from initial market trend analysis to design and product development, sourcing, production management, quality control
and logistics services. We target mid-sized brand owners and retailers with limited resources, with whom we co-develop designs and collaborate
on product development, thus enabling our customers which generally do not have any presence or operations in Hong Kong to do business
without having the complexity and cost of operating their own regional sourcing office. Our extensive experience and expertise in the
field and our business network have helped our customers to operate their business in a more cost-effective and efficient manner.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>We
have built a good relationship with an established network of experienced third-party manufacturers </I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the fiscal years ended September 30, 2022 and 2023, we have worked with 39 third-party manufacturers, some of which have manufacturing
facilities in the PRC and Vietnam. Some of these manufacturers also have factories in Bangladesh and Cambodia, and, in the future, we
may utilize these facilities. As veterans in the apparel industry, our management team has established close working relationships with
a wide network of experienced third-party manufacturers with different technical capabilities, to enable us to target the specific needs
and demands of our customers by appointing the appropriate third-party manufacturer(s) to produce the apparel products for them in a
cost-effective, efficient and timely manner.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>We
have a diversified range of customers</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
total number of customers has increased from 7 in the fiscal year ended September 30, 2022 to 10 in the fiscal year ended September 30,
2023, of which five were recurring customers. Our customers are based in Western Europe, North America and the Middle East, and we have
managed to develop a range of customers in terms of geographical locations as well as design and technical needs. We believe that a diversified
range of customers provides us with exposure to new cultures, demands and needs and thus enable us to widen our design and supply chain
management capabilities which, in turn, will better equip us to serve our existing and new customers. Furthermore, we believe it will
also help us to minimize our concentration risk and may help to steer us through rough times due to regional economic or political turmoil.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I></I></B></FONT></P>


<!-- Field: Page; Sequence: 71 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->61<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>We
have stringent quality assurance and control measures</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
an apparel supply chain management service provider, our customers rely on us to ensure that the apparel products we source for them
meet their specifications. Our merchandising department is responsible for quality control during the production stage under the supervision
of our chief executive officer and they monitor and inspect the apparel products produced from the time of production of proto samples
(if required), procurement of raw materials to the apparel products being produced during inline production. Third-party manufacturers
are also responsible for the sourcing of raw materials for the apparel products and they are required to undergo our vetting process
to ensure that they are technically capable, socially responsible, financially sound and that their operations are in compliance with
or aligned to international manufacturing guidelines or practices and local regulations. Please see &ldquo;Our Services&rdquo; above
for details. With these stringent quality assurance and control measures throughout our apparel supply chain management, we gain the
trust and confidence of our customers as evident by the recurring orders from our customers and the growing number of new customers.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>We
operate in a cost effective and asset-light manner</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
managed to provide supply chain management total solutions to our customers with minimal staff and overhead costs and a relatively simple
business structure. We do not own any manufacturing facilities and we generally arrange for third-party manufacturers to deliver the
finished apparel products to our customers in accordance with the sales contracts we signed with our customers. As such, we do not have
any inventory holding risks and we are not liable for damages or losses during the transit of the finished apparel products to our customers&rsquo;
nominated destinations. We are flexible with the services that we can offer to our customers and our ability to operate in a financially
prudent manner helps to ensure our profitability.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Business
Strategies</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
plan to leverage our ultimate controlling shareholder, executive director and chief executive officer, Mr. Cheung&rsquo;s experience
and established business connections to continue to sell quality apparel products and provide supply chain management total solutions
to our customers as well as to expand into the retail sector by developing our own brand of quality human apparel products.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Our
Growth Strategies</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr.
Cheung observed that quarantining and working from home during the Pandemic had a profound effect on how people shopped and the type
of clothing they purchased. He also observed that apparel businesses with a strong online presence, several manufacturing locations and
an ability to quickly adjust their merchandise were better able to withstand the Pandemic&rsquo;s impact. He envisaged that if we were
to leverage his experience in supply chain management total solutions (which include market trend analysis, design and product development,
sourcing, production management, quality control and logistics services) and his business connections with other industry players in
the field (such as third-party manufacturers and material suppliers), we could build on our core business by developing our own brands
and/or through acquisition of brands to sell quality apparel products for humans to customers in both retail and wholesale levels in
Asia as well as distributing our customers&rsquo; apparel products on our sales platforms which can be a combination of both online,
social media platforms, and brick-and-mortar stores. Given our customers are mainly mid-size brand owners and apparel companies that
generally do not have a presence or any operations in Asia, having our own sales platforms servicing as their sales channel may work
to our mutual benefit and help to widen our service capability as well as sources of revenue.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
plan to offer our apparel products via multi channels which may include strategically located brick and mortar channels, online channels,
and social media platforms where customers can place orders for them through our website, mobile app, social media accounts or the brick-and-mortar
store(s) that coped with strategically placed promotional materials and price strategies. We can also adopt a just-in-time inventory
system to minimize the inventory of our apparel products and the obsolescence of such inventory. This business model will involve rapid
design, production, distribution and marketing, and will allow us to pull large quantities of greater product variety as well as to meet
the latest and newest trends and allow customers to get more style of value-for-money products.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">To
implement this new business, we plan to (i) expand our design and product development department, merchandising department and logistics
department; (ii) set up a sales, marketing and distributions department and an information technology department; (iii) hire more inhouse
designers to support our product development department and hire more merchandisers for sourcing and production management; (iv) acquire
state-of-the-art computer aided design software and tools for use by our designers; (v) expand our warehouse; (vi) revamp our current
website and build a new mobile app; and (vii) upgrade our enterprise resource planning (&ldquo;ERP&rdquo;) system, to cater for this
new business (See &ldquo;Use of Proceeds&rdquo;). We expect that our total head count will be increased to at least 25 by 2025.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
also plan to obtain the rights from more labels to distribute their apparel products on our sales platforms. We believe this new business
will complement our core business in selling quality apparel products and the provision of supply chain management total solutions to
customers as we can cross-sell such services to customers which only utilize our sales platforms. There may be additional costs and infrastructure
required in order to build out these direct sales capabilities.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">While
implementing the above strategies and business plans, we will seek to adhere to prudent financial management to ensure sustainable growth
and capital sufficiency.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 72 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->62<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Real
Property</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
currently operate in the following two leased premises in Hong Kong:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: justify; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 40%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Location</B></FONT></TD>
    <TD STYLE="text-align: justify; padding-bottom: 1.5pt; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: justify; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 10%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Usage</B></FONT></TD>
    <TD STYLE="text-align: justify; padding-bottom: 1.5pt; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: justify; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 15%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Lease
    period</B></FONT></TD>
    <TD STYLE="text-align: justify; padding-bottom: 1.5pt; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: bottom; width: 12%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Monthly
                                            rent</B></FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(HK$)
    </B></FONT></P></TD>
    <TD STYLE="text-align: justify; padding-bottom: 1.5pt; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Approximate
    gross floor area</B></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: bottom"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5<SUP>th
                                            </SUP>Floor, AIA Financial Centre</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">712
    Prince Edward Road East</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">San
    Po Kong, Kowloon</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Hong
    Kong</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Head
    office, showrooms and warehouse</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">September
    1, 2023 to August 31, 2026</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">236,980</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">11,849
    square feet</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Flat
                                            4A, Chiap King Industrial Building</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">114
    King Fuk Street</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">San
    Po Kong, Kowloon</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Hong
    Kong</FONT></P></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Warehouse
    and logistics center</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August
    1, 2023 to July 31, 2026</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">70,000</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5,399
    square feet</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Business
Development</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
strive to maintain good business relationships with our customers. Our ultimate controlling shareholder, executive director and chief
executive officer, Mr. Cheung, with the support of our chairman and executive director, Mr. Sfez, is responsible for fostering, building
and maintaining our relationship with customers and keeping abreast of market developments and potential business opportunities.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Pricing
Model</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
cases where we sell the finished products to our customers at a mark-up to compensate us for the comprehensive supply chain management
services we provide to them, the price of apparel products we quote to our customers will depend primarily on, among other things, the
quality and quantity of raw materials used, technical complexity of the design and details that are required to be incorporated in the
apparel product and the number of SKU. For apparel products that are more technically demanding, we normally charge a higher profit margin.
When determining the price of apparel products offered to our customers, we generally take into consideration, among other things, the
production costs as quoted to us by the third-party manufacturers, the cost of materials (if required to be separately procured) and
our expected margins. As our production cost is fixed at the time we offer our pricing to our customers, any fluctuation or changes to
raw material costs would be borne by the third-party manufacturers.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
cases where we charge our customers service fees for the specific supply chain management services we provide to them, the service fees
we quote to our customers will depend primarily on, among other things, the type of services involved, the time and skills required to
provide the relevant services, our operating costs and the price of similar services in the market.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Customers</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
serve a range of customers spanning from Western Europe, North America and the Middle East. Our customers mainly comprise mid-size brand
owners and apparel companies and certain of them have comprehensive operations with private labels that are sold internationally and
locally. They generally do not have a presence or any operations in Hong Kong. During the fiscal years ended September 30, 2022 and 2023,
we expanded our customer base from seven customers to 10 customers, respectively, of which five were recurring customers. The top 3
customers contributed approximately 84.3% and 93.0% of our revenue during the fiscal years ended September 30, 2022 and 2023,
respectively, of which 2 and 3 customers accounted for 10% or more of our total revenue for the fiscal years ended September 30,
2022 and 2023, respectively. Those top 2 customers accounted for approximately 44.6% and 30.6% of our total revenue for the fiscal
year ended September 2022; and those 3 customers accounted for 48.0%, 33.2%, and 11.8% of our total revenue for the fiscal year ended
September 2023.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
decide whether to pursue a business relationship with a customer based on, among other things, the projected number of orders and size
of orders in terms of SKU that we expect to receive from such customer and their historical trading record with us (if any). Some customers
provide us with their respective purchase projections for the coming year on an annual basis in the last quarter of each calendar year
with their estimate of the quantity of apparel products required for each fashion season (i.e. either Spring/Summer or Fall/Winter).
Such purchase projections provide an indication of the quantity of apparel products required by our customers for each fashion season.
In order to minimize our credit risk, we conduct desktop searches and credibility checks on all new customers before accepting any orders
from them. We generally do not enter into long-term contracts with our customers and sales contracts are negotiated and signed with our
customers on a case-by-case basis. We generally commence discussions with our customers for new orders approximately six to seven months
before a new batch of apparel products are offered for a new season.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 73 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->63<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Suppliers</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the fiscal years ended September 30, 2022 and 2023, all our suppliers were third-party manufacturers. We have worked with a total of
39 third-party manufacturers, some of which have manufacturing facilities in the PRC, Vietnam, Bangladesh and Cambodia. The majority
of the finished apparel products purchased in the fiscal years ended September 30, 2022 and 2023 were manufactured in the PRC.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have a diversified base of third-party manufacturers with different technical capabilities, so we can choose the most suitable one for
our customers based on their needs and specifications. We generally obtain quotations from two to three third-party manufacturers and
negotiate various terms of engagement with them, including the total production costs, payment terms, delivery method and schedule before
presenting our price quote to our customer. We generally do not enter into long-term contracts with our suppliers. For the fiscal years
ended September 30, 2022 and 2023, aggregate purchases from our five largest suppliers accounted for approximately 79.8% and 63.1%
of our total purchases, respectively, of which 3 suppliers who accounted for 10% or more of our total purchases for the fiscal
years ended September 30, 2022 and 2023. They accounted for approximately 24.7%, 22.8% and 14.0% and 20.9%, 13.1% and 11.9% of our total
purchases for the fiscal years ended September 30, 2022 and 2023, respectively.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Employees
</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">At
the date of this prospectus, we had a total of 16 employees and the number of our employees classified by function was as follows:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 80%; text-align: justify">Management</TD><TD STYLE="text-align: justify; width: 2%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: justify">&nbsp;</TD><TD STYLE="width: 16%; text-align: right">3</TD><TD STYLE="width: 1%; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify">Product development</TD><TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: right">4</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify">Merchandising</TD><TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: right">5</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify">Logistics</TD><TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD><TD STYLE="text-align: right">2</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify; padding-bottom: 1.5pt">Finance &amp; Administration</TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: justify">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">2</TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: right; padding-bottom: 1.5pt">Total:</TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: justify">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">16</TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify">&nbsp;</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
our employees are local and they are not covered by collective bargaining agreements. We offer competitive salaries, discretionary performance-based
bonuses and a defined contribution to a MPF scheme to our employees. We have complied with the statutory minimum wage requirement provided
under the Minimum Wage Ordinance for the fiscal years ended September 30, 2022 and 2023 and consider our labor practices and employee
relations to be good.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Intellectual
Property</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
provide our apparel supply chain management services under the brand name of &ldquo;707.&rdquo; We do not have any registered trademark,
but we are applying for the following trademark in Hong Kong and have registered the domain name http://www.707limited.com.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 32%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Trademark</FONT></TD>
    <TD STYLE="text-align: justify; padding-bottom: 1.5pt; width: 2%; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 12%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Place
    of registration</FONT></TD>
    <TD STYLE="text-align: justify; padding-bottom: 1.5pt; width: 2%; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 12%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Trademark
    number</FONT></TD>
    <TD STYLE="text-align: justify; padding-bottom: 1.5pt; width: 2%; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 10%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Class</FONT></TD>
    <TD STYLE="text-align: justify; padding-bottom: 1.5pt; width: 2%; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 12%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Registered
    owner</FONT></TD>
    <TD STYLE="text-align: justify; padding-bottom: 1.5pt; width: 2%; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 12%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Status</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: justify"><IMG SRC="formdrsa_007.jpg" ALT=""><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-weight: normal">Hong
    Kong</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-weight: normal">306413085</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-weight: normal">25</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-weight: normal">707
    International Limited</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-weight: normal">In-progress</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-weight: normal">(Examined
    &ndash; First Examination Report Issued)</FONT></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
Hong Kong, design elements of a wide range of products such as the shape, configuration, pattern or ornament of an article can be registered
as registered designs provided that they appeal to and can be judged by the eye in the finished article. Owners of registered designs
have the right to prevent others from manufacturing, importing, using, selling or hiring out their design products. We understand the
importance of design and we endeavor to ensure that the design of the apparel products for our customers should not be in breach of any
third-party intellectual property rights, in particular, design rights. Our sales contracts generally provide that all design rights
created during our design process for our customers belong to our customers. To ensure that the design of the apparel products for our
customers does not infringe any third-party rights, our product development staff are required to adopt the following work procedures:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">all
                                            design work should be sufficiently documented with customer&rsquo;s name/brand name and the
                                            relevant season (e.g. Fall/Winter 2023);</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 28.35pt; text-align: justify; text-indent: -28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">all
                                            market trend analysis should be properly saved;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 28.35pt; text-align: justify; text-indent: -28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">prior
                                            to using, among other things, any graphics, images, patterns and designs provided by our
                                            customers, steps should be taken to diligently ensure that the intellectual property belongs
                                            to our customer or to ensure such designs do not belong to others, including (a) conducting
                                            desktop analysis which includes searches on online databases available at the governmental
                                            intellectual property offices in Hong Kong, the PRC and other jurisdictions that are relevant
                                            to our customers; (b) performing general searches using web search engines and a photo sharing
                                            website; (c) visiting websites of well-known international brands to conduct similarity test
                                            for possible intellectual property rights infringement; and (d) obtaining confirmation from
                                            our customers that the images or designs to be used in production are owned by them before
                                            we commence any design work;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 28.35pt; text-align: justify; text-indent: -28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iv)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">all
                                            changes to any designs should be tracked and saved until the final adopted versions;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 28.35pt; text-align: justify; text-indent: -28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>


<!-- Field: Page; Sequence: 74 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->64<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(v)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">each
                                            final design draft should be approved by our chief executive officer, and when approving
                                            the design, we adopt the general principle that following a trend is fine but exact or substantially
                                            similar design should always be avoided;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 28.35pt; text-align: justify; text-indent: -28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(vi)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">consult
                                            our chief executive officer in cases of any potential infringement; and</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 28.35pt; text-align: justify; text-indent: -28.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">if
                                            required, obtain legal advice to ensure that there is no infringement before we proceed to
                                            manufacture the apparel products.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">To
our best knowledge, we have not been involved in any proceedings with regard to, and we have not received notice of any claims or infringement
of, any intellectual property rights that may be threatened or pending, in which we may be involved either as a claimant or respondent.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Cyber
Security</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have the legal obligation to protect the personal data and confidential information of our customers. Therefore, to ensure the adherence
to such obligations, we implement a number of internal control measures on our information technology systems, including (i) installing
various firewalls and anti-virus software to protect our information technology systems from cyber security breaches such as unauthorized
access, hacking and computer viruses; (ii) requiring proper approval for any request for firewall modification; (iii) recording and reviewing
unusual situation and suspicious activity, and taking and properly documenting all follow-up actions immediately; (iv) enabling password
protection for and restricted access (i.e. to designated personnel in accordance with their roles and responsibilities) to files that
contain confidential personal information, and the staff in charge should ensure that password access will not be granted to unauthorized
personnel; (v) enabling individual user&rsquo;s password protection known only to the user for each computer, including password protected
screen for all mobile equipment; (vi) reviewing access rights to computers on an annual basis, and access rights of all employees, contractors
and third-party users to information and information processing facilities will be removed upon termination of their employment, contract
or agreement, or otherwise adjusted; (vii) requiring the destruction of confidential files, products and devices to be made in a secure
manner; and (viii) reminding computer users to avoid downloading unauthorized and suspicious software that could potentially compromise
data security. Moreover, we perform system backup instantly using cloud technology.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
will continuously monitor and improve our internal control procedures to ensure that it is in line with the growth of our business and
good corporate governance practice.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Insurance</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
believe we maintain adequate insurance which includes without limitation (i) office content all risks (excluding stock) insurance covering
business interruption, money &amp; assault, public liability and employees&rsquo; compensation; (ii) property all risk insurance for
the warehouse; (iii) credit insurance covering unpaid receivables; and (iv) group medical insurance. We believe that our existing insurance
coverage is in line with the industry practice in Hong Kong and is customary for a business of its nature and size. We will continue
to review our insurance coverage and where appropriate, make necessary and appropriate adjustments to align with our changing needs.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Litigation
and Other Legal Proceedings</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">At
the date of this prospectus, we are not party to any claim, litigation or arbitration of material importance and there was no claim,
litigation or arbitration of material importance known to our directors to be pending or threatened against us which could have a material
adverse effect on our business, results of operations or financial conditions.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 75 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->65<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="s_003"></A>REGULATORY
ENVIRONMENT AND THE LAWS AND</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>REGULATIONS
OF HONG KONG </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.3in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following sets forth a summary of the material laws and regulations relating to our Group&rsquo;s business operations in Hong Kong.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
section summarizes the major aspects of the principal laws, rules and regulations that are directly relevant and material to our operations
in Hong Kong.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>HONG
KONG REGULATORY OVERVIEW</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
only have office and operations in Hong Kong. Based on the advice from our Hong Kong Legal Advisers and the representations of our Company,
707IL had obtained all material requisite licenses, approvals and permits from the relevant governmental authorities in Hong Kong for
our business operations in Hong Kong during the Track Record Period and up to the date of this prospectus. </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
section sets forth a summary of the general Hong Kong laws and regulations applicable to our Group&rsquo;s business in Hong Kong.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Import
and Export Ordinance (Chapter 60 of the Laws of Hong Kong) </I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Import and Export Ordinance (Chapter 60 of the Laws of Hong Kong) is an ordinance to provide for, among others, the regulation and control
of the import of articles into Hong Kong and the export of articles from Hong Kong.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Textiles,
which include any natural or artificial fiber products and any combination of natural and artificial fiber as defined under the Import
and Export (General) Regulations (Chapter 60A of the Laws of Hong Kong), a subsidiary legislation of the Import and Export Ordinance,
are currently not a &lsquo;&lsquo;prohibited article&rsquo;&rsquo; under the provision of the Import and Export Ordinance and its subsidiary
legislations. Thus, a license issued by the director-General of Trade and Industry for permission of importation and exportation is not
necessary under the Import and Export Ordinance. However, we can apply for registration under the Import and Export (General) Regulations
as a registered textiles trader under the textiles trader registration scheme (&lsquo;&lsquo;TTRS&rsquo;&rsquo;). TTRS is a voluntary
registration scheme and is not a mandatory requirement for us to conduct our business.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Business
Registration Ordinance (Chapter 310 of the Laws of Hong Kong) </I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Business Registration Ordinance (Chapter 310 of the Laws of Hong Kong) requires every entity which carries on a business in Hong Kong
to apply for business registration. We held a valid business registration certificate under the Business Registration Ordinance throughout
the Track Record Period and as at the date of this prospectus. </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Inland Revenue Ordinance (Chapter 112 of the Laws of Hong Kong) is an ordinance for the purposes of imposing taxes on property, earnings
and profits in Hong Kong. The Inland Revenue Ordinance provides, among others, that persons, which include corporations, partnerships,
trustees and bodies of persons, carrying on any trade, profession or business in Hong Kong are chargeable to tax on all profits (excluding
profits arising from the sale of capital assets) arising in or derived from Hong Kong from such trade, profession or business.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
at the Latest Practicable Date, the standard profits tax rate for corporations is at 16.5%. The Inland Revenue Ordinance also contains
provisions relating to, among others, permissible reductions for outgoings and expenses, set-offs for losses and allowances for depreciation.
We as a company carrying out business in Hong Kong is subject to the profits tax regime under the Inland Revenue Ordinance.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
directors confirm that 707IL had complied with the applicable provisions under the Inland Revenue Ordinance throughout the Track Record
Period and up to the Latest Practicable Date.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 76 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->66<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Registered
Designs Ordinance (Chapter 552 of the Laws of Hong Kong) </I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Registered Designs Ordinance is an ordinance to provide for registered design right and related
matters.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Design
elements of a wide range of products such as the shape, configuration, pattern or ornament of an article can be registered as registered
designs provided that they appeal to and can be judged by the eye in the finished article. In order to obtain protection as registered
designs in Hong Kong, designs must be registered under the Registered Designs Ordinance and the Registered Designs Rules (Chapter 522A
of the Laws of Hong Kong), a subsidiary legislation of the Registered Designs Ordinance. It is not a mandatory requirement to register
a design in Hong Kong.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
registration of a design under the Registered Designs Ordinance gives to the registered owner the exclusive right to the design in relation
to the article for which the design is registered. The period of protection of a registered design is renewable for periods of five years,
up to a maximum of 25 years in total.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>The
Employment Ordinance (Chapter 57 of the Laws of Hong Kong)</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Employment Ordinance provides for, among other things, the protection of the wages of employees, to regulate general conditions of employment,
and for matters connected therewith. Under section 25 of the Employment Ordinance, where a contract of employment is terminated, any
sum due to the employee shall be paid to him as soon as is practicable and in any case not later than seven days after the day of termination.
Any employer who willfully and without reasonable excuse contravenes section 25 of the Employment Ordinance commits an offence and is
liable to a fine up to HK$350,000 and imprisonment up to three years. Further, under section 25A of the Employment Ordinance, if any
wages or any sum referred to in section 25(2)(a) are not paid within seven days from the day on which they become due, the employer shall
pay interest at a specified rate on the outstanding amount of wages or sum from the date on which such wages or sum become due up to
the date of actual payment. Any employer who willfully and without reasonable excuse contravenes section 25A of the Employment Ordinance
commits an offence and is liable on conviction to a fine up to HK$10,000.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>The
Mandatory Provident Fund Schemes Ordinance (Chapter 485 of the Laws of Hong Kong)</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
MPF schemes are defined contribution retirement schemes managed by authorized independent trustees. The Mandatory Provident Fund Schemes
Ordinance provides that an employer shall participate in an MPF scheme and make contributions for its employees aged between 18 and 65.
Under the MPF scheme, an employer and its employee are both required to contribute 5% of the employee&rsquo;s monthly relevant income
as mandatory contribution for and in respect of the employee, subject to the minimum and maximum relevant income levels for contribution
purposes. The maximum level of relevant income for contribution purposes is currently HK$30,000 per month or HK$360,000 per year.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Unless
an employee is exempted from making MPF contributions under the MPFSO, an employer is required to enroll a new employee within the first
60 days of his/her employment. Both regular and casual employees (including part-time employees, who are employed for a period of 60
days or more) should be enrolled in the employer&rsquo;s selected MPF scheme(s). For casual employees in the catering services industry
who are not enrolled in the employer&rsquo;s selected MPF scheme, an employer is required to enroll them within the first ten days of
their employment.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">An
employer will commit an offence if it fails to enroll its employees in the selected MPF scheme by the specified statutory deadline, and
the employer may be subject to a maximum penalty of HK$350,000 and imprisonment for three years, and to daily penalty of HK$500 for continuing
offences. If an employer does not pay contributions or fails to pay contributions on time MPF Authority may file civil actions to recover
contributions in arrears, and also initiate criminal prosecution against non-complying employers. Upon conviction, offenders are liable
to a maximum penalty of HK$450,000 and imprisonment for four years, and an extra daily fine of up to HK$700. If the employer fails to
comply with a court order to pay the contributions in arrears or the surcharge within 14 days of a payment deadline, the offender is
liable to a maximum penalty of HK$350,000 and imprisonment for three years upon conviction, and an extra daily fine of up to HK$500.
A further financial penalty of $5,000 or 10% of the defaulting amount, whichever is greater, is payable by the offender.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 77 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->67<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>The
Employees&rsquo; Compensation Ordinance (Chapter 282 of the Laws of Hong Kong)</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Employees&rsquo; Compensation Ordinance establishes a no-fault and non-contributory employee compensation system for work injuries and
lays down the rights and obligations of employers and employees in respect of injuries sustained by or death of the employees caused
by accidents arising out of and in the course of employment, or by prescribed occupational diseases suffered by the employees.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Under
the Employees&rsquo; Compensation Ordinance, if an employee sustains an injury or dies as a result of an accident arising out of and
in the course of his employment, his employer is in general liable to pay compensation even if the employee might have committed acts
of faults or negligence when the accident occurred. Similarly, an employee who suffers incapacity or dies arising from an occupational
disease is entitled to receive the same compensation as that payable to employees injured in occupational accidents.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">According
to section 40 of the Employees&rsquo; Compensation Ordinance, all employers (including contractors and subcontractors) are required to
take out insurance policies to cover their liabilities both under the Employees&rsquo; Compensation Ordinance and at common law for injuries
at work in respect of all their employees (including full-time and part-time employees). An employer who fails to comply with the Employees&rsquo;
Compensation Ordinance to secure an insurance cover is liable on conviction to a fine of HK$100,000 and imprisonment for two years.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">According
to section 48 of the Employees&rsquo; Compensation Ordinance, an employer shall not, without the consent of the Commissioner for Labour,
terminate, or give notice to terminate, the contract of service of an employee (who has suffered incapacity or temporary incapacity in
circumstances which entitle him to compensation under the Employees&rsquo; Compensation Ordinance) before occurrence of certain events.
Any person who breaches this provision is liable on conviction for a fine up to HK$100,000.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>The
Minimum Wage Ordinance (Chapter 608 of the Laws of Hong Kong) </I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Minimum Wage Ordinance, which came into effect on 1 May 2011, provides a statutory minimum wage for employees in Hong Kong. In essence,
wages payable to an employee in respect of any wage period, when averaged over the total number of hours worked in the wage period, should
be no less than the statutory minimum wage. With effect from 1 May 2013, the Minimum Wage Ordinance provided for a prescribed minimum
hourly wage rate at HK$30.0 per hour for every employee employed under the Employment Ordinance. With effect from 1 May 2017, the statutory
minimum wage increased to HK$34.5 per hour. With effect from 1 May 2019, the statutory minimum wage was further increased to HK$37.5
per hour. With effect from 1 May 2023, the statutory minimum wage increased to HK$40.0 per hour. Any provision of the employment contract
which purports to extinguish or reduce the right, benefit or protection conferred on the employees by the Minimum Wage Ordinance is void.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>The
Occupiers Liability Ordinance (Chapter 314 of the Laws of Hong Kong)</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Occupiers Liability Ordinance regulates the obligations of a person occupying or having control of premises on injury resulting to persons
or damage caused to goods or other property lawfully on the land.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Occupiers Liability Ordinance imposes a common duty of care on an occupier of a premises to take reasonable care of the premises in all
circumstances so that a visitor will be reasonably safe in using the premises for the purposes for which he is invited or permitted by
the occupier to be there.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>The
Occupational Safety and Health Ordinance (Chapter 509 of the Laws of Hong Kong)</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Occupational Safety and Health Ordinance provides for the safety and health protection to employees in workplaces, both industrial and
non-industrial.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Employers
must as far as reasonably practicable maintain the safety and health in their workplaces by:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">providing
    and maintaining plant and work systems that are safe and without risks to health;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">making
    arrangements for ensuring safety and absence of risks to health in connection with the use, handling, storage or transport of plant
    or substances;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">providing
    all necessary information, instruction, training, and supervision for ensuring safety and health;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iv)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">providing
    and maintaining safe access to and egress from the workplaces; and</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(v)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">providing
    and maintaining a working environment that is safe and without risks to health.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Failure
to comply with the above provisions constitutes an offence and the employer is liable on conviction to a fine up to HK$200,000. An employer
who fails to do so intentionally, knowingly or recklessly commits an offence and is liable on conviction to a fine up to HK$200,000 and
imprisonment up to six months.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Commissioner for Labour may also issue improvement notices against non-compliance of the Occupational Safety and Health Ordinance or
suspension notices against activity at a workplace which may create imminent hazard to the employees. Failure to comply with such notices
constitutes an offence punishable by a fine of HK$200,000 and HK$500,000, respectively, and imprisonment up to one year.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 78 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->68<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>The
Inland Revenue Ordinance (Chapter 112 of the Laws of Hong Kong)</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Inland Revenue Ordinance imposes taxes on property, earnings and profits in Hong Kong. Pursuant to section 14(1) of the Inland Revenue
Ordinance, profits tax shall be charged for each year of assessment on every person carrying on a trade, profession or business in Hong
Kong in respect of his/her/its assessable profits arising in or derived from Hong Kong for that year from such trade, profession or business
(excluding profits arising from the sale of capital assets). Section 51C of the Inland Revenue Ordinance requires every person carrying
on a trade, profession or business in Hong Kong to keep sufficient records of his/her/its income and expenditure and to retain such records
for a period of not less than seven years. Failure to comply with section 51C of the Inland Revenue Ordinance without reasonable excuse
may be liable to a maximum fine of $100,000.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
at the date of this prospectus, the standard profits tax rate for corporations is at 16.5%. The Inland Revenue Ordinance also contains
provisions relating to, among others, permissible reductions for outgoings and expenses, set-offs for losses and allowances for depreciation.
We as a company carrying out business in Hong Kong is subject to the profits tax regime under the Inland Revenue Ordinance.</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Further,
under the subsidiary legislation of the Inland Revenue Ordinance, Chapter 112AY of the Laws of Hong Kong, in August 2006, Hong Kong and
Mainland China has entered into comprehensive arrangement titled &ldquo;Arrangement between the Mainland of China and the Hong Kong Special
Administrative Region for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income&rdquo;
(the &ldquo;Comprehensive Double Taxation Arrangement&rdquo;) for the allocation of the right to tax between the two jurisdictions on
a reasonable basis to avoid double taxation of income. The Comprehensive Double Taxation Arrangement covers income from immovable property,
associated enterprises, dividends, interest, royalties, capital gains, pensions and government services etc. The Comprehensive Double
Taxation Arrangement has since then been modified in 2008, 2010, 2015 and 2019 under different protocols for the purpose of further develop
the economic relationship and to enhance the co-operation in tax matters, intending to eliminate double taxation with respect to taxes
on income without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping
arrangements aimed at obtaining tax reliefs provided in the Comprehensive Double Taxation Arrangement for the indirect benefit of residents
of third tax jurisdictions). For instance, the latest fifth protocol entered in July 2019, under the subsidiary legislation, Chapter
112DH of the Laws of Hong Kong, the Comprehensive Double Taxation Arrangement widens the coverage of tax relief to qualified Hong Kong
and Mainland China teachers and researchers.</FONT> </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>The
Trade Descriptions Ordinance (Chapter 362 of the Laws of Hong Kong)</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Products
sold in Hong Kong are subject to the Trade Descriptions Ordinance. The Trade Descriptions Ordinance was amended in July 2013 to expand
the scope of certain provisions, including the prohibition of false trade description in respect of goods and services in the course
of trade, prohibition on certain unfair trade practices and the introduction of a civil, compliance-based enforcement mechanism.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Section
2 of the Trade Descriptions Ordinance provides that a trade description (including fitness for purpose, performance and manufacturing
details) which is false to a material degree; or though not false, is misleading, that is to say, likely to be taken for a trade description
of a kind that would be false to a material degree, would be regarded as false trade description.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Section
7 of the Trade Descriptions Ordinance provides that it is an offence for any person, in the course of his trade or business, to apply
a false trade description to any goods; or supply or offer to supply any goods to which a false trade description is applied. It is also
an offence for any person to have in his possession for sale or for any purpose of trade or manufacture any goods to which a false trade
description is applied.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">To
amount to a false trade description, the falsity of the trade descriptions has to be to a material degree. Trivial errors or discrepancies
in trade descriptions would not constitute an offence. What constitutes a material degree will vary with the facts.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sections
13E, 13F, 13G, 13H and 13I provide that a trader who engages in relation to a consumer in a commercial practice that (a) is a misleading
omission; or (b) is aggressive; (c) constitutes bait advertising; (d) constitutes a bait and switch; or (e) constitutes wrongly accepting
payment for a product, commits an offense.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Contravention
of the prohibitions in the Trade Descriptions Ordinance is an offence, with a fine up to HK$500,000 and imprisonment up to five years.
However, the Trade Descriptions Ordinance also empowers regulators with the ability to accept (and publish) written undertakings from
businesses and individuals not to continue, repeat or engage in unfair trade practices in return of which regulators will not commence
or continue investigations or proceedings relating to that matter. Regulators will also be empowered to seek an injunction against businesses
and persons engaging in unfair trade practices or who have breached their undertakings.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>The
Competition Ordinance (Chapter 619 of the Laws of Hong Kong)</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Competition Ordinance prohibits conduct that prevents, restricts or distorts competition in Hong Kong, prohibits mergers that substantially
lessen competition in Hong Kong, and provides for incidental and connected matters.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Competition Ordinance includes the First Conduct Rule, which states that an undertaking shall not make or give effect to an agreement,
engage in a concerted practice, or, as a member of an association of undertakings, make or give effect to a decision of the association,
if the object or effect of the agreement, concerted practice or decision is to prevent, restrict or distort competition in Hong Kong,
and the Second Conduct Rule, which prohibits anti-competitive conduct by a party with substantial market power; and the Merger Rule,
which states that an undertaking must not carry out a merger that has or is likely to have, the effect of substantially lessening competition
in Hong Kong.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
to section 82 of the Competition Ordinance, if the Competition Commission has reasonable cause to believe that a contravention of the
First Conduct Rule has occurred; and the contravention does not involve serious anti-competitive conduct, it must, before bringing proceedings
in the Competition Tribunal against the undertaking whose conduct is alleged to constitute the contravention, issue a notice (a &ldquo;warning
notice&rdquo;) to the undertaking.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">However,
under section 67 of the Competition Ordinance, where a contravention of the First Conduct Rule has occurred and the contravention involves
serious anti-competitive conduct or a contravention of a Second Conduct Rule has occurred, the Competition Commission may, instead of
bringing proceedings in the Tribunal in the first instance, issue a notice (an &ldquo;infringement notice&rdquo;) to the person against
whom it proposes to bring proceedings, Offering not to bring those proceedings on condition that the person makes a commitment to comply
with requirements of the infringement notice. &ldquo;Serious anti-competitive conduct&rdquo; means any conduct that consists of any of
the following or any combination of the following &mdash; (a) fixing, maintaining, increasing or controlling the price for the supply
of goods or services; (b) allocating sales, territories, customers or markets for the production or supply of goods or services; (c)
fixing, maintaining, controlling, preventing, limiting or eliminating the production or supply of goods or services; or (d) bid-rigging.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
the event of a breach of the Competition Ordinance, the Competition Tribunal may make orders including: imposing a pecuniary penalty
if satisfied that an entity has contravened a competition rule; disqualifying a person from acting as a director of a company or taking
part in the management of a company; prohibiting an entity from making or giving effect to an agreement; modifying or terminating an
agreement; and requiring the payment of damages to a person who has suffered loss or damage.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 79 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->69<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="s_004"></A>MANAGEMENT</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table sets forth the names, ages and titles of our directors, executive officers and key employee:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; width: 28%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Name</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 8%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Age
    </B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Title</B></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr.
    Cheung Lui</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">51</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">chief
    executive officer and executive director</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr.
    Jose Sfez</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">69</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">chairman
    and executive director </FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr.
    Chak Ka Wai</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">52</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">chief
    financial officer</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr.
    Lau Kai San</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">35</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">independent
    director nominee and chairman of audit committee</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ms.
    Luk Huen Ling, Claire</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">45</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">independent
    director nominee and chairman of nomination committee</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ms.
    Yau Yin Hung</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">37</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">independent
    director nominee and chairman of compensation committee</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ms.
    Ho Pui Shan Charlotte</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">51</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Product
    development manager</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ms.
    Tsui Yim Ling</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">59</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Merchandising
    manager</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Each
independent director nominee will be appointed effective on the Company&rsquo;s Ordinary Shares being listed on the Nasdaq Capital Market.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Directors
and Executive Officers </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Mr.
Cheung Lui</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr.
Cheung Lui owned and led our Group since May 2022. He is primarily responsible for the overall corporate strategies and management of
our Group. Mr. Cheung graduated from The University of Hong Kong with a bachelor&rsquo;s degree in economics in November 1995. Mr. Cheung
spent approximately 10 years in the banking sector and almost 20 years in the garment industry where he gained extensive experience in
management skills and knowledge of garment business.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prior
to joining the garment industry, Mr. Cheung worked in The Hongkong and Shanghai Banking Corporation Limited for almost 10 years from
a graduate trainee to a relationship manager in the commercial banking division, responsible for overseeing credit, trade finance facility
arrangement to corporate clients.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr.
Cheung decided to take on new challenges in his career in 2005and joined the then HTP Group Limited in Hong Kong, a company which was
principally engaged in sourcing of garment products as chief financial officer. Between April 2005 and June 2013, Mr. Cheung worked in
group companies of HTP Group Limited (which became a member of Li &amp; Fung Group) which was specialized in garment manufacturing and
sourcing as the chief financial officer where Mr. Cheung could integrate his extensive banking knowledge and management skills in the
position under which he was responsible for overseeing the finance, accounting and human resources. In January 2010, he was further promoted
to vice president, responsible for managing merchandising, design and operation team as well as business development of the company.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
June 2013, Mr. Cheung founded Seazon Pacific Limited, which is principally engaged in the sales of apparel products and the provision
of apparel supply chain management total solutions to customers including market trend analysis, design and product development, sourcing,
production management, quality control and logistics services. The holding company of Seazon Pacific Limited, Season Pacific Holdings
Limited (currently known as DL Holdings Group Limited) was listed on GEM of The Hong Kong Stock Exchange Limited in October 2015, and
was subsequently transferred to the listing on the Main Board of the Hong Kong Stock Exchange in September 2017. Mr. Cheung resigned
as executive director of DL Holdings Group Limited in March 2020.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Mr.
Jose Sfez</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr.
Jose Sfez joined our Group in February 2024 and was appointed as our executive director and chairman on [&#9679;]. He is primarily responsible
for overseeing our Group&rsquo;s business development. Mr. Jose Sfez possesses over 30 years of garment experience with profound knowledge
in sourcing, marketing, design and brands developments. Before expanding his business into Hong Kong and Asia in 2004, Jose had been
managing a number of garment/brands business in the U.S. In 2004, Mr. Sfez expanded his business to Hong Kong by joining HTP Group to
engage in sourcing and distribution of Seven7 premium denim to the U.S., Europe and Asia. Other than Seven7, Mr. Sfez had also successfully
signed up a number of licensed brand business such as Ed Hardy (jeans), Christian Audigier (jeans and kids) and Z-brand (acquired through
brand acquisition) where HTP started from design, sourcing, manufacturing and distribution of the licensed brand products. In July 2010,
HTP Group merged with Li &amp; Fung Group and Mr. Sfez served as the chief executive officer of the fashion division to handle HTP licensed
business as well as other private label business with focus in denim and fashion labels. Mr. Sfez left Li &amp; Fung Gorup in July 2013
after completing a 3-year service contract and then joined Season Group, serving as a consultant to advise on sales and marketing related
issues until December 1, 2022.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 80 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->70<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Mr.
Chak Ka Wai</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr.
Chak Ka Wai joined our Group in September 2023 as chief financial officer. He is primarily responsible for the overall financial accounting
and reporting and company secretarial matters of our Group.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr.
Chak obtained a bachelor&rsquo;s degree in finance from the City Polytechnic of Hong Kong (currently known as the City University of
Hong Kong) in December 1994. He was subsequently awarded a postgraduate diploma in professional accounting and a master&rsquo;s degree
in professional accounting and information systems in November 1998 and November 2005 respectively. In July 2003, he became a member
of the Hong Kong Institute of Certified Public Accountants. Mr. Chak has over 20 years of accounting experience. He started working as
a management trainee in the accounts department of Logic Office Supplies Ltd in July 1994 and was promoted to analyst in April 1995,
responsible for management reporting. He was further promoted to MIS officer of the MIS Department, responsible for sales reporting until
he left in May 1997. He then joined the finance department of Mattel Asia Pacific Sourcing Limited in May 1997 as assistant management
accountant and was subsequently promoted to accountant in October 2000 until he left in March 2001. From March 2001, Mr. Chak worked
for J. V. Fitness Limited initially as assistant accountant and was promoted to accountant in March 2003 and then to financial analyst
in January 2005 for the regions, including Hong Kong, Taiwan, Singapore and Malaysia until October 2006. Since then, Mr. Chak worked
for several garment-related companies, including HTP Sourcing Limited as senior accountant from October 2006 to September 2007 and Burberry
Asia Limited as assistant accounting manager from September 2007 to February 2008. Mr. Chak worked for Z Brand International Limited
as finance manager from February 2008 and was promoted to financial controller in June 2009 and other related companies as manager in
operations until 2013. In June 2013, Mr. Chak joined Season Group as financial controller and was promoted to chief financial officer
on 1 August 2015. Mr. Chak was the executive director of Season Pacific Holdings Limited (currently known as DL Holdings Group Limited)
from June 2015 to April 2019. Mr. Chak left Season Group in August 2023 and continued to work for Mr. Cheung under our Group from September
2023.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Independent
Directors:</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Mr.
Lau Kai San</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr.
Lau Kai San was appointed as an independent non-executive director on [*] and is responsible for providing independent judgement on accounting
and financial aspects. He is the chairperson of our audit committee and a member of our nomination committee and our compensation committee.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr.
Lau obtained his Bachelor of Business Administration degree in accountancy in 2012 from the City University of Hong Kong, and has become
a member of Hong Kong Institute of Certified Public Accountants since September 2016. After his bachelor graduation, he joined Crowe
Horwath (HK) CPA Limited as an auditor until December 2015. Mr. Lau then worked for Deloitte Touche Tohmatsu between December 2015 and
July 2021 as a senior manager in audit and assurance. Since October 2021, Mr. Lau has been the financial controller of Manful Power Asia
Limited, responsible for all financial matters including financial reporting, management report, treasury, tax and compliance.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Ms.
Luk Huen Ling Claire</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ms.
Luk Huen Ling Claire was appointed as our independent non-executive director on [*]. Ms. Luk possesses over 13 years of experience in
corporate communications and marketing. She is the chairperson of our compensation committee and a member of our audit committee and
our nomination committee.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ms.
Luk obtained a bachelor&rsquo;s degree in fine arts from the Hong Kong Academy for Performing Arts in July 2003, a master&rsquo;s degree
of business in marketing from the University of Technology, Sydney, Australia in March 2010. She is currently pursuing her education
doctoral degree from the Meridian University in the United States. From November 2006 to May 2008 she worked as a wardrobe manager at
the Ocean Park, one of the largest theme parks in Hong Kong, where she was responsible for strategic planning, administration and management
of all wardrobe staff. Ms. Luk also gained experience in marketing, business development and investor relation activities in previous
engagements. Ms. Luk then joined Roma Group Limited as a senior consultant in December 2008 and became marketing director of the group
in February 2011. Between March 2010 and December 2010, she worked as head of communications, Asia at Aedas Limited. Ms. Luk has been
a part-time lecturer at the Hong Kong Academy for Performing Arts teaching management related subjects since [ ]. In November 2014, Ms.
Luk founded ST8GE Group Limited, a private company specializing in corporate training, team building and executive coaching in Hong Kong.
Ms. Luk is the chief executive officer of Roma Green Finance Limited, a company listed on the Nasdaq.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ms.
Luk had been an independent non-executive director of various listed companies on the Hong Kong Stock Exchange and GEM of the Hong Kong
Stock Exchange, including DL Holdings Group Limited (formerly known as Season Pacific Holdings Limited), from September 2015 to September
2020, Hon Corporation Limited (a company whose shares were listed on GEM of the Hong Kong Stock Exchange and delisted on June 22, 2022)
from November 2019 to May 2022 and Orient Securities International Holdings Limited (stock code: 08001) from February 2023 to August
2023. Ms. Luk has been appointed as an independent non-executive director of Cool Link (Holdings) Limited, a company listed on GEM of
the Hong Kong Stock Exchange since February 2019.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Ms.
Yau Yin Hung</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ms.
Yau Yin Hung was appointed as an independent non-executive director on [*] and is responsible for providing independent judgement on
issues of strategy, policy, performance, accountability, resources, key appointments and standards of conduct. She is the chairperson
of our nomination committee and a member of our audit committee and our compensation committee.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 81 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->71<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ms.
Yau has approximately 12 years of experience in the banking industry with a focus on providing securities and asset management services.
She started her career as an account executive trainee at HSBC Broking Securities (Asia) Limited in December 2009, where she was responsible
for handling client account matters, with her last position as an account executive when she left the firm in February 2011. From March
2011 to April 2011, Ms. Yau worked as a securities officer of Citibank (Hong Kong) Limited, where she provided securities dealing services
to bank retail customers. From April 2011 to February 2016, Ms. Yau served in Nomura International (Hong Kong) Limited, an investment
firm, as an analyst. Ms. Yau then worked for Credit Suisse AG Hong Kong Branch from March 2016 to December 2018 and provided services
on Type 1 (dealing in securities) and Type 4 (advising on securities) regulated activities as defined under the SFO. From September 2019
to September 2020, she was employed by Parksong Mining and Resource Recycling Limited, a subsidiary of Greentech Technology International
Limited (a company listed on the Main Board of the Hong Kong Stock Exchange (stock code: 195) (&ldquo;Greentech&rdquo;), and was a responsible
officer of Ocean Cedar Asset Management Company Limited, also a subsidiary of Greentech, for Type 4 (advising on securities) and Type
9 (asset management) regulated activities defined under the Securities and Futures ordinance of Hong Kong from May 2020 to September
2020. Since then, Ms. Yau has been devoting her time to managing accounts for her family business.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ms.
Yau was appointed as director of Green Education Foundation Limited since October 2021 and independent non-executive director of Shenghui
Cleanness Group Holdings Limited, a company listed on the Main Board of the Hong Kong Stock Exchange since November 2023. Ms. Yau obtained
a Bachelor of Science with a major in Environmental Economics and Policy from the University of California, Berkeley in December 2008.
She further obtained a Master of Finance from the University of Hong Kong in November 2012.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Key
Employees</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Ms.
Tsui Yim Ling </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ms.
Tsui Yim Ling Linder, our merchandising manager, joined us in March 2022. Ms. Tsui has over 20 years of solid apparel merchandising
experience in both buying office and trading firm. She was graduated Kapiolani Community College, University of Hawaii with an Associate
in Science Degree in Sales and Marketing in 1991. Ms. Tsui then worked for Tommy Hilfiger (HK) Limited and PVH Far East Limited from
August 1996 to January 2021 with her last position as a director of sourcing, overseeing the products supply and supplier selection.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Ms.
Ho Pui Shan Charlotte</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ms.
Ho Pui Shan Charlotte, our product development manager, joined us in December 2022, has over 20 years in apparel merchandising
experience. Ms. Ho has extensive experience product development, knits and sweater, fabric and yarn sourcing. She had been working with
Ralph Lauren Sourcing Company from May 2003 to April 2022 with roles from being a senior merchandiser in sweater division at the time
she joined and being promoted to regional raw materials lead for raw materials when she left in 2022. Prior to that, Ms. Ho had been
working for various firms as a merchandiser for over 10 years.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Family
Relationships</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
is no family relationship among any of our directors, executive officers, independent directors and key employee.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Committees
of the Board of Directors</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
board of directors will establish an audit committee, a compensation committee and a nomination committee effective upon the Registration
Statement of which this prospectus forms a part becoming effective, each of which will operate pursuant to a charter adopted by our board
of directors that will be effective upon the effectiveness of the Registration Statement of which this prospectus is a part. The board
of directors may also establish other committees from time to time to assist our Company and the board of directors. Upon the effectiveness
of the Registration Statement of which this prospectus is a part, the composition and functioning of all of our committees will comply
with all applicable requirements of the Sarbanes-Oxley Act of 2002, the Nasdaq and SEC rules and regulations. Upon our listing on the
Nasdaq, each committee&rsquo;s charter will be available on our website at http://www.707limited.com. The reference to our website address
does not constitute incorporation by reference of the information contained at or available through our website, and you should not consider
it to be part of this prospectus.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 82 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->72<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Audit
committee</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr.
Lau Kai San, Ms. Luk Huen Ling Claire and Ms. Yau Yin Hung will serve on the audit committee, which will be chaired by Mr. Lau. Our board
of directors has determined that each are &ldquo;independent&rdquo; for audit committee purposes as that term is defined by the rules
of the SEC and the Nasdaq. Our board of directors has designated [&#9679;] as an &ldquo;audit committee financial expert,&rdquo; as defined
under the applicable rules of the SEC. The audit committee&rsquo;s responsibilities include:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">appointing,
    approving the compensation of, and assessing the independence of our independent registered public accounting firm;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">pre-approving
    auditing and permissible non-audit services, and the terms of such services, to be provided by our independent registered public
    accounting firm;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">reviewing
    the overall audit plan with our independent registered public accounting firm and members of management responsible for preparing
    our financial statements;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">reviewing
    and discussing with management and our independent registered public accounting firm our annual and quarterly financial statements
    and related disclosures as well as critical accounting policies and practices used by us;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">coordinating
    the oversight and reviewing the adequacy of our internal controls over financial reporting;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">establishing
    policies and procedures for the receipt and retention of accounting-related complaints and concerns; recommending, based upon the
    audit committee&rsquo;s review and discussions with management and our independent registered public accounting firm, whether our
    audited financial statements shall be included in our Annual Report on Form 20-F;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">monitoring
    the integrity of our financial statements and our compliance with legal and regulatory requirements as they relate to our financial
    statements and accounting matters;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">reviewing
    all related person transactions for potential conflict of interest situations and approving all such transactions; and</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">reviewing
    earnings releases.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Compensation
committee</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr.
Lau Kai San, Ms. Luk Huen Ling Claire and Ms. Yau Yin Hung will serve on the compensation committee, which will be chaired by Ms. Luk.
The compensation committee&rsquo;s responsibilities include:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">evaluating
    the performance of our chief executive officer in light of our company&rsquo;s corporate goals and objectives and based on such evaluation:
    (i) recommending to the board of directors the cash compensation of our chief executive officer, and (ii) reviewing and approving
    grants and awards to our chief executive officer under equity-based plans;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">reviewing
    and recommending to the board of directors the cash compensation of our other executive officers;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">reviewing
    and establishing our overall management compensation, philosophy and policy;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">overseeing
    and administering our compensation and similar plans;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">reviewing
    and approving the retention or termination of any consulting firm or outside advisor to assist in the evaluation of compensation
    matters and evaluating and assessing potential and current compensation advisors in accordance with the independence standards identified
    in the applicable the Nasdaq rules;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">retaining
    and approving the compensation of any compensation advisors;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">reviewing
    and approving our policies and procedures for the grant of equity-based awards;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">reviewing
    and recommending to the board of directors the compensation of our directors; and</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">preparing
    the compensation committee report required by SEC rules, if and when required.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 83 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->73<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Nomination
committee</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr.
Lau Kai San, Ms. Luk Huen Ling Claire and Ms. Yau Yin Hung and will serve on the nomination committee, which will be chaired by Ms. Yau.
Our board of directors has determined that each member of the nomination committee is &ldquo;independent&rdquo; as defined in the applicable
the Nasdaq rules. The nomination committee&rsquo;s responsibilities include:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">developing
    and recommending to the board of directors criteria for board and committee membership;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">establishing
    procedures for identifying and evaluating director candidates, including nominees recommended by stockholders; and</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">reviewing
    the composition of the board of directors to maintain that it is composed of members containing the appropriate skills and expertise
    to advise us.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">While
we do not have a formal policy regarding board diversity, our nomination committee and board of directors will consider a broad range
of factors relating to the qualifications and background of nominees, which may include diversity (including, but not limited to race,
gender or national origin). Our nomination committee&rsquo;s and board of directors&rsquo; priority in selecting board members is identification
of persons who will further the interests of our shareholders through their established record of professional accomplishment, the ability
to contribute positively to the collaborative culture among board members, knowledge of our business, understanding of the competitive
landscape and professional and personal experience and expertise relevant to our growth strategy.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Controlled
Company</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon
the completion of this Offering, JME, our Controlling Shareholder will beneficially own [&#9679;]% of our total issued and outstanding
Ordinary Shares, representing [&#9679;]% of the total voting power. As a result, we will be a &ldquo;controlled company&rdquo; as defined
under Nasdaq Listing Rule 5615(c), because our Controlling Shareholder will hold more than 50% of the voting power for the election of
directors. As a result, you may not have the same protection afforded to shareholders of companies that are subject to these corporate
governance requirements. JME is owned and controlled by Mr. Cheung, our chief executive officer and executive director. </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Public
Companies that qualify as a &ldquo;Controlled Company&rdquo; with securities listed on the Nasdaq Stock Market (Nasdaq), must comply
with the exchange&rsquo;s continued listing standards to maintain their listings. Nasdaq has adopted qualitative listing standards. Companies
that do not comply with these corporate governance requirements may lose their listing status. Under the Nasdaq rules, a &ldquo;controlled
company&rdquo; is a company with more than 50% of its voting power held by a single person, entity or group. Under Nasdaq rules, a controlled
company is exempt from certain corporate governance requirements, including:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">an
    exemption from the rule that a majority of our board of directors must be independent directors;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">an
    exemption from the rule that the compensation of our chief executive officer must be determined or recommended solely by independent
    directors; and</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">an
    exemption from the rule that our director nominees must be selected or recommended solely by independent directors.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Controlled
companies must still comply with the exchange&rsquo;s other corporate governance standards. These include having an audit committee and
the special meetings of independent or non-management directors.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
currently do not intend to rely on any of the exemptions although we may elect to rely on one or more of the exemptions in the future.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Foreign
Private Issuer Status</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Nasdaq listing rules include certain accommodations in the corporate governance requirements that allow foreign private issuers, such
as us, to follow &ldquo;home country&rdquo; corporate governance practices in lieu of the otherwise applicable Nasdaq corporate governance
standards. The application of such exceptions requires that we disclose each Nasdaq corporate governance standard that we do not follow
and describe the Cayman Islands corporate governance practices we do follow in lieu of the relevant Nasdaq corporate governance standard.
We currently follow Cayman Islands corporate governance practices in lieu of the corporate governance requirements of the Nasdaq in respect
of the following:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    Shareholder Approval Requirements under Section 5635 of the Nasdaq listing rules.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 84 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->74<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Code
of Conduct and Code of Ethics</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prior
to the effectiveness of the Registration Statement of which this prospectus is a part, we intend to adopt a written code of business
conduct and ethics that applies to our directors, officers and employees, including our chief executive officer, chief financial officer,
principal accounting officer or controller or persons performing similar functions. Following the effectiveness of the Registration Statement
of which this prospectus is a part, a current copy of this code will be posted on the Corporate Governance section of our website, which
is located at http://www.707limited.com. The information on our website is deemed not to be incorporated in this prospectus or to be
a part of this prospectus. We intend to disclose any amendments to the code of ethics, and any waivers of the code of ethics or the code
of conduct for our directors, executive officers and senior finance executives, on our website to the extent required by applicable U.S.
federal securities laws and Nasdaq corporate governance rules.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Compensation
of Directors, Executive Officers and Key Employee </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table summarizes all compensation received by our directors, our executive officers and our key employees during the years
ended September 30, 2023 and 2022.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Bonuses
are not payable pursuant to a bonus plan, but rather are made on a discretionary basis in consideration of contributions and profitability
of the Company for the year under which such bonus was paid.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Summary
Compensation Table</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR>
    <TD STYLE="text-align: left; vertical-align: top">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: right; vertical-align: bottom">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Compensation</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Paid</B></P></TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Other</B></FONT></TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Name and Principal Position</B></FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Year</B></FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1.5pt solid; text-align: right">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Salary </B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>(HK$&rsquo;000)</B></P></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1.5pt solid; text-align: right">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Bonus</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>(HK$&rsquo;000)</B></P></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1.5pt solid; text-align: right">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Compensation</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>(HK$&rsquo;000)</B></P></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: left; vertical-align: top">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="text-align: left; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr. Cheung Lui, chief executive officer and executive director</FONT></TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">2022</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">2023</P></TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right">200</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right">700</P></TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right">-</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right">-</P></TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right">6</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right">18</P></TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD></TR>
  <TR STYLE="background-color: white">
    <TD STYLE="text-align: left; vertical-align: top">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="text-align: left; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr. Jose Sfez, chairman and executive director </FONT></TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">2022</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">2023</P></TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right">-</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right">-</P></TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right">-</P></TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right">-</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right">-</P></TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD></TR>
  <TR STYLE="background-color: white">
    <TD STYLE="text-align: left; vertical-align: top">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="text-align: left; vertical-align: top; width: 41%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr. Chak Ka Wai, chief financial officer </FONT></TD>
    <TD STYLE="text-align: justify; vertical-align: bottom; width: 2%">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom; width: 11%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">2022</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">2023</P></TD>
    <TD STYLE="text-align: justify; vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom; width: 2%">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom; width: 11%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right">-</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right">50</P></TD>
    <TD STYLE="text-align: justify; vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom; width: 2%">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom; width: 11%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right">-</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right">-</P></TD>
    <TD STYLE="text-align: justify; vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom; width: 2%">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom; width: 11%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right">-</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right">2</P></TD>
    <TD STYLE="text-align: justify; vertical-align: bottom; width: 1%">&nbsp;</TD></TR>
  <TR STYLE="background-color: white">
    <TD STYLE="text-align: left; vertical-align: top">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="text-align: left; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr. Lau Kai San, independent director </FONT></TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">2022</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">2023</P></TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right">-</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right">-</P></TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right">-</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right">-</P></TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right">-</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right">-</P></TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD></TR>
  <TR STYLE="background-color: white">
    <TD STYLE="text-align: left; vertical-align: top">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="text-align: left; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ms. Luk Huen Ling Claire, independent director </FONT></TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">2022</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">2023&nbsp;</P></TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right">-</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right">-</P></TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right">-</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right">-</P></TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right">-</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right">-</P></TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD></TR>
  <TR STYLE="background-color: white">
    <TD STYLE="text-align: left; vertical-align: top">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="text-align: left; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ms. Yau Yin Hung, independent director and </FONT></TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">2022</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">2023</P></TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">--</FONT></TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right">-</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right">-</P></TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right">-</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right">-</P></TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD></TR>
  <TR STYLE="background-color: white">
    <TD STYLE="text-align: left; vertical-align: top">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="text-align: left; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ms. Tsui Yim Ling Linder, merchandising manager </FONT></TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">2022</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">2023</P></TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right">324</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right">600</P></TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right">-</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right">-</P></TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right">10</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right">18</P></TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD></TR>
  <TR STYLE="background-color: white">
    <TD STYLE="text-align: left; vertical-align: top">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="text-align: left; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ms. Ho Pui Shan Charlotte, product development manager</FONT></TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">2022</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">2023</P></TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right">-</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right">481</P></TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right">-</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right">-</P></TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: right; vertical-align: bottom">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right">-</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right">14</P></TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 85 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->75<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Independent
Directors&rsquo; Agreements</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Each
of our independent directors will enter into a director&rsquo;s agreement with the Company effective upon the effectiveness of the Registration
Statement. The terms and conditions of the directors&rsquo; agreements are similar in all material aspects. Each director&rsquo;s agreement
is for an initial term of one year and will continue until the director&rsquo;s successor is duly elected and qualified. Each director
will be up for re-election each year at the annual shareholders&rsquo; meeting and, upon re-election, the terms and provisions of his
or her director&rsquo;s agreement will remain in full force and effect. Any director&rsquo;s agreement may be terminated for any or no
reason by the director or at a meeting called expressly for that purpose by a vote of the shareholders holding more than 50% of the Company&rsquo;s
issued and outstanding Ordinary Shares entitled to vote.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Under
the directors&rsquo; agreements, the initial monthly director fees that will be payable to our independent directors are HK$[10,000]
to [Mr. Lau Kai San], HK$[10,000] to [Ms. Luk Huen Ling Claire] and HK$[10,000] to [Ms. Yau Yin Hung]. Such director fees are payable
in cash on a monthly basis.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition, our independent directors will be entitled to participate in such share option scheme as may be adopted by the Company, as
amended from time to time. The number of options granted, and the terms of those options will be determined from time to time by a vote
of the board of directors; provided that each director shall abstain from voting on any such resolution or resolutions relating to the
grant of options to that director.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other
than as disclosed above, none of our directors has entered into a service agreement with our Company or any of our subsidiaries that
provides for benefits upon termination of employment.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Employment
Agreements</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have entered into employment agreements with Mr. Cheung and Mr. Jose Sfez, which were effective from June 1, 2022 and February 1, 2024,
respectively.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>2024
Equity Incentive Plan</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
[&#9679;], subject to the completion of this Offering, our shareholders and Board adopted the 2024 707 Cayman Holdings Limited Equity
Incentive Plan (the &ldquo;2024 Equity Incentive Plan&rdquo;), to motivate attract and retain the best available personnel, provide additional
incentives to staff and directors and promote the success of our business. Under the 2024 Equity Incentive Plan, the maximum aggregate
number of Ordinary Shares which may be issued pursuant to all awards under such plan is [&#9679;], which constitutes 10% of the total
issued and outstanding Ordinary Shares of our Company on a fully-diluted basis as of the date of adoption. Pursuant to Rule 416(a) under
the Securities Act, this Registration Statement also covers an indeterminate number of additional shares which may be offered and issued
to prevent dilution from share splits, share dividends or similar transactions as provided in the 2024 Equity Incentive Plan. Any Ordinary
Shares covered by an award granted under the 2024 Equity Incentive Plan (or portion of an award) that terminates, expires, lapses or
repurchased for any reason will be deemed not to have been issued for purposes of determining the maximum aggregate number of Ordinary
Shares that may be issued under the 2024 Equity Incentive Plan. As of the date of this prospectus, we have not granted any awards under
the 2024 Equity Incentive Plan.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 86 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->76<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following paragraphs summarize the principal terms of the 2024 Equity Incentive Plan.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Types
of wards. </I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
2024 Equity Incentive Plan permits the awards of options, restricted shares, restricted share units or any other type of awards approved
by our Board or the compensation committee.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Plan
administration.</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
Board or the compensation committee administers the 2024 Equity Incentive Plan. Our Board or the compensation committee determines, among
other things, the participants to receive awards, the type and number of awards to be granted to each participant, and the terms and
conditions of each award grant.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Award
agreement.</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Awards
granted under the 2024 Equity Incentive Plan are evidenced by an award agreement that sets forth terms, conditions and limitations for
each award, which may include the term of the award, the provisions applicable in the event of the grantee&rsquo;s employment or service
terminates, and our authority to unilaterally or bilaterally amend, modify, suspend, cancel or rescind the award.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Eligibility.</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
may grant awards to our staff and directors.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Vesting
schedule.</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
general, the plan administrator determines the vesting schedule, which is specified in the relevant award agreement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Exercise
of awards.</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
exercise price per share subject to an option is determined by the plan administrator and set forth in the award agreement, which may
be a fixed price or a variable price related to the fair market value of the Ordinary Shares. The vested portion of option will expire
if not exercised prior to the time as the plan administrator determines at the time of its grant.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Transfer
restrictions.</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Awards
may not be transferred in any manner by the eligible participant other than in accordance with the limited exceptions, such as transfers
to our company or a subsidiary of ours, transfers to the immediate family members of the participant by gift, the designation of a beneficiary
to receive benefits if the participant dies, permitted transfers or exercises on behalf of the participant by the participant&rsquo;s
duly authorized legal representative if the participant has suffered a disability, or, subject to the prior approval of the plan administrator
or our executive officer or director authorized by the plan administrator, transfers to one or more natural persons who are the participant&rsquo;s
family members or entities owned and controlled by the participant and/or the participant&rsquo;s family members, including but not limited
to trusts or other entities whose beneficiaries or beneficial owners are the participant and/or the participant&rsquo;s family members,
or to such other persons or entities as may be expressly approved by the plan administrator, pursuant to such conditions and procedures
as the plan administrator may establish.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Termination
and amendment.</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Unless
terminated earlier, the 2024 Equity Incentive Plan has a term of 10 years. Our Board may terminate, amend or modify the plan, subject
to the limitations of applicable laws. However, no such action may adversely affect in any material way any award previously granted
without prior written consent of the participant.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Indemnification
Agreements</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have entered into indemnification agreements with each of our directors and executive officers, to be effective upon the Registration
Statement of which this prospectus forms a part becoming effective. Under these agreements, we agree to indemnify our directors and executive
officers against certain liabilities and expenses incurred by such persons in connection with claims made by reason of their being a
director or officer of our Company.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Insofar
as indemnification for liabilities arising under the Securities Act may be permitted to our directors, officers or persons controlling
us under the foregoing provisions, we have been informed that in the opinion of the SEC, such indemnification is against public policy
as expressed in the Securities Act and is therefore unenforceable.]</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 87 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->77<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="s_005"></A>PRINCIPAL
SHAREHOLDERS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table sets forth information regarding beneficial ownership of our capital stock as of _____2024 by:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">each
    person, or group of affiliated persons, known by us to beneficially own more than 5% of our shares;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">each
    of our named executive officers;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">each
    of our directors and independent directors; and</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">all
    of our current executive officers, directors and independent directors as a group.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Applicable
ownership percentages are based on [&#9679;] of our Company&rsquo;s shares issued and outstanding as of the date of this prospectus,
and, with respect to the percentage ownership after this Offering.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
information presented below regarding beneficial ownership of our voting securities has been presented in accordance with the rules of
the SEC and is not necessarily indicative of ownership for any other purpose. Under these rules, a person is deemed to be a &ldquo;beneficial
owner&rdquo; of a security if that person has or shares the power to vote or direct the voting of the security or the power to dispose
or direct the disposition of the security. A person is deemed to own beneficially any security as to which such person has the right
to acquire sole or shared voting or investment power within sixty (60) days through the conversion or exercise of any convertible security,
warrant, option or other right. More than one (1) person may be deemed to be a beneficial owner of the same securities. The percentage
of beneficial ownership by any person as of a particular date is calculated by dividing the number of shares beneficially owned by such
person, which includes the number of shares as to which such person has the right to acquire voting or investment power within sixty
(60) days, by the sum of the number of shares outstanding as of such date, plus the number of shares as to which such person has the
right to acquire voting or investment power within sixty (60) days. Consequently, the denominator used for calculating such percentage
may be different for each beneficial owner. Except as otherwise indicated below and under applicable community property laws, we believe
that the beneficial owners of our shares listed below have sole voting and investment power with respect to the shares shown.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Unless
otherwise noted below, the address of each person and entity listed on the table is 5/F., AIA Financial Centre, 712 Prince Edward Road
East, San Po Kong, Kowloon, Hong Kong.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.45in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold; text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="6" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Shares Beneficially</B></FONT></P>

<P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Owned <BR> Before Offering</B></FONT></P>

</TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="6" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: right"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Shares Beneficially</B></FONT></P>

<P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Owned <BR> After Offering<SUP>(1)</SUP></B></FONT></P>

</TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Name
    of Beneficial Owner</FONT></TD><TD STYLE="text-align: justify; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Number</B></FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Percentage</B></FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Number</B></FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Percentage</B></FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; width: 40%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; width: 11%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; width: 11%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; width: 11%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; width: 11%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-decoration: underline; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Named Executive
    Officers and directors:</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Mr. Cheung Lui</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[&#9679;]</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[&#9679;]</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[&#9679;]</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[&#9679;]</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Mr. Jose Sfez</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Mr. Chak Ka Wai</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-decoration: underline; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Independent Directors:</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Mr. Lau Kai San</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Ms. Luk Huen Ling Claire</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Ms. Yau Yin Hung</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">All Executive Officers, directors and independent
    directors</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-decoration: underline; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">5% Stockholders:</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">JME<SUP>(2)</SUP></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(1)
</SUP>The number of our Ordinary Shares to be outstanding after this Offering is based on [[&#9679;]] Ordinary Shares outstanding as
of the date of this prospectus. </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(2)
</SUP>JME is a company in which Mr. Cheung Lui holds 100% of the voting power.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 88 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->78<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="s_006"></A>RELATED
PARTY TRANSACTIONS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Related
Party Transactions</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have adopted an audit committee charter, which requires the committee to review all related-party transactions on an ongoing basis and
all such transactions be approved by the committee.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Set
forth below are related party transactions of our Company for the fiscal years ended September 30, 2023, 2022 and 2021, which are identified
in accordance with the rules prescribed under Form F-1 and Form 20-F and may not be considered as related party transactions under Hong
Kong law.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">List
of Related Parties</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name
    of related party</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; width: 2%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Relationship
    with the Company</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cheung
    Lui (Mr. Cheung)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director
    of the Company</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Jose
    Sfez (Mr. Sfez)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chairman
    and Director of the Company</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">707
    Licensing Limited</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Entity
    controlled by Mr. Cheung</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Seven
    Retail Limited</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Entity
    controlled by Mr. Sfez </FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Seven
    Limited</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Entity
    controlled by Mr. Cheung</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">Red and Blue LLC</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">Entity controlled by Mr. Sfez</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Related
party balances consisted of the following:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="14" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">As
    of September 30,</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2021</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2022</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Name</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Nature</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HKD</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HKD</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HKD</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">USD</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 22%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Mr. Cheung</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 20%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Amount due from (to) a shareholder</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 10%; text-align: right">-</TD><TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">7,850</FONT></TD><TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(2,692,150</FONT></TD><TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(342,949</FONT></TD><TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Red and Blue LLC</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Accounts receivable</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">717,208</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">91,364</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">707 Licensing Limited</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Amount due from a related party</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">63,388</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">3,829,476</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">487,830</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Seven Retail Limited</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Amount due to a related party</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(1,020,000</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(3,060,000</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(1,020,000</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(129,936</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Seven Limited</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Amount due to a related
    party</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(2,402,910</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(306,103</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of September 30, 2022 and 2023, the amount due from (to) a shareholder represented the temporary advances made by the Company. The amount
is unsecured, interest-free and due on demand.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of September 30, 2022 and 2023, the account receivable represented the trade receivable from product sales with the related party. The
amount is unsecured, interest-free and 30 days credit term is granted. The balance was subsequently settled in full.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of September 30, 2022 and 2023, the amount due from a related party represented temporary advances made by the Company,
which are unsecured, non-interest bearing and repayable on demand. The balance subsequently settled on January 8, 2024.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of September 30, 2022 and 2023, the amounts due to related party, Seven Retail Limited, represented temporary advances made to
the Company in trade nature, which is unsecured, non-interest bearing and payable on demand.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">As of September 30, 2022 and 2023,
the amounts due to related party, Seven Limited, represented temporary advances made to the Company, which is unsecured, non-interest
bearing and payable on demand.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">In October 2023, the Company entered
into the loan facility with its major shareholder, Mr. Cheung to obtain his personal loan to support the transactions in connection with
this Offering, up to the aggregate amount of HK$15 million (US$1.9 million). This facility is non-interest bearing, unsecured and payable
promptly after the date on which the Company consummates the Offering. </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&nbsp;</P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
related party transactions were as follows:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="14" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">For
    the years ended September 30,</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2021</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2022</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Name</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Nature</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HKD</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HKD</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HKD</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">USD</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 2.5pt; width: 22%"><FONT STYLE="font-family: Times New Roman, Times, Serif">Mr. Cheung</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left; padding-bottom: 2.5pt; width: 20%"><FONT STYLE="font-family: Times New Roman, Times, Serif">Dividends declared</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right; width: 10%"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: right; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right; width: 10%"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: right; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right; width: 10%"><FONT STYLE="font-family: Times New Roman, Times, Serif">5,700,000</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: right; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right; width: 10%">7<FONT STYLE="font-family: Times New Roman, Times, Serif">26,115</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: justify; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Seven Retail Limited</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Consultancy fee</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">1,020,000</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2,040,000</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2,040,000</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">259,873</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Red and Blue LLC</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Product sales</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">865,816</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">110,295</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the years ended September 30, 2023 and 2022, the director of the Company, Mr. Cheung provided the personal guarantees and a legal charge
over his personal property under banking facilities at no fee charge. (see Note 5)</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Apart
from the transactions and balances detailed above and elsewhere in these accompanying combined financial statements, the Company has
no other significant or material related party transactions during the years presented.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
further information regarding the related party transactions, please see Note 11 (&ldquo;Related Party Balances and Transactions&rdquo;)
to the Financial Statements on page F-18.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 89 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->79<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="s_007"></A>DESCRIPTION
OF SHARE CAPITAL</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are a Cayman Islands exempted company and our affairs are governed by our memorandum and articles of association, as amended from time
to time, and the Companies Act, and the common law of Cayman Islands.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of the date of this prospectus, our authorized share capital is US$500,000 divided into 500,000,000 shares, par value of US$0.001 each.
As of the date of this prospectus, [&#9679;] Ordinary Shares are issued and outstanding.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Immediately
prior to the completion of this Offering, we will have [&#9679;] Ordinary Shares issued and outstanding. All of our shares issued and
outstanding prior to the completion of the Offering are and will be fully paid, and all of our shares to be issued in the Offering will
be issued as fully paid.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT>&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="ap_001"></A>CERTAIN
CAYMAN ISLANDS COMPANY CONSIDERATIONS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Our
Post-Offering Memorandum and Articles of Association</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
will adopt an amended and restated memorandum and articles of association, which will become effective and replace our current memorandum
(&ldquo;post-Offering memorandum&rdquo;) and articles of association in its entirety immediately prior to the completion of this Offering.
The following are summaries of material provisions of the post-Offering memorandum and articles of association and of the Companies Act,
insofar as they relate to the material terms of our Ordinary Shares.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Objects
of Our Company</I>. Under our post-Offering memorandum and articles of association, the objects of our Company are unrestricted, and
we have the full power and authority to carry out any object not prohibited by the law of the Cayman Islands.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Ordinary
Shares</I>. Our Ordinary Shares are issued in registered form and are issued when registered in our register of members. We may not issue
shares to bearer. Our shareholders who are non-residents of the Cayman Islands may freely hold and vote their shares.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Dividends</I>.
The holders of our Ordinary Shares are entitled to such dividends as may be declared by our board of directors. Our post-Offering memorandum
and articles of association provide that dividends may be declared and paid out of the funds of our Company lawfully available therefor.
Under the laws of the Cayman Islands, our Company may pay a dividend out of either profit or share premium account or as otherwise permitted
by the Companies Act provided that in no circumstances may a dividend be paid if this would result in our Company being unable to pay
its debts as they fall due in the ordinary course of business immediately following the date on which the distribution is paid.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Voting
Rights</I>. Subject to any rights and restrictions attached to any shares, on a show of hands every shareholder present in person and
every person representing a shareholder by proxy shall, at a general meeting of our Company, each have one vote and on a poll every shareholder
and every person representing a shareholder by proxy shall have one vote for each Ordinary Share of which he or the person represented
by proxy is the holder. At any general meeting a resolution put to the vote of the meeting shall be decided by a poll.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">An
ordinary resolution to be passed at a meeting by the shareholders requires the affirmative vote of a simple majority of the votes attaching
to the Ordinary Shares cast at a meeting, while a special resolution requires the affirmative vote of no less than two-thirds of the
votes cast attaching to the issued and outstanding Ordinary Shares at a meeting. A special resolution will be required for important
matters such as a change of name, making changes to our post-Offering memorandum and articles of association, a reduction of our share
capital and the winding up of our company. Our shareholders may, among other things, divide or combine their shares by ordinary resolution.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>General
Meetings of Shareholders</I>. As a Cayman Islands exempted company, we are not obliged by the Companies Act to call shareholders&rsquo;
annual general meetings. Our post-Offering memorandum and articles of association provide that we may (but are not obliged to) in each
year hold a general meeting as its annual general meeting, and shall specify the meeting as such in the notices calling it, and the annual
general meeting shall be held at such time and place as may be determined by our directors.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholders&rsquo;
general meetings may be convened by the chairperson of our board of directors or by a majority of our board of directors. Advance notice
of at least seventeen calendar days is required for the convening of our annual general shareholders&rsquo; meeting (if any) and any
other general meeting of our shareholders. A quorum required for any general meeting of shareholders consists of, at least one shareholder
present or by proxy, representing not less than one-third of all votes attaching to all of our shares in issue and entitled to vote at
such general meeting.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Companies Act provides shareholders with only limited rights to requisition a general meeting, and does not provide shareholders with
any right to put any proposal before a general meeting. However, these rights may be provided in a company&rsquo;s articles of association.
Our post-Offering memorandum and articles of association provide that upon the requisition of any one or more of our shareholders representing,
as at the date of the deposit of requisition in aggregate not less than one-third of all votes attaching to the issued and outstanding
shares of our Company entitled to vote at general meetings, our chairman or board of directors will convene an extraordinary general
meeting and put the resolutions so requisitioned to a vote at such meeting.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 90 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->80<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Transfer
of Ordinary Shares</I>. Subject to the restrictions set out below, any of our shareholders may transfer all or any of his or her Ordinary
Shares by an instrument of transfer in the usual or common form or any other form approved by the board of directors.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Liquidation</I>.
On the winding up of our Company, if the assets available for distribution amongst our shareholders shall be more than sufficient to
repay the whole of the share capital at the commencement of the winding up, the surplus shall be distributed amongst our shareholders
in proportion to the par value of the shares held by them at the commencement of the winding up, subject to a deduction from those shares
in respect of which there are monies due, of all monies payable to our Company for unpaid calls or otherwise. If our assets available
for distribution are insufficient to repay the whole of the share capital, the assets will be distributed so that the losses are borne
by our shareholders in proportion to the par value of the shares held by them.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 24pt"></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Calls
on Shares and Forfeiture of Shares</I>. Our board of directors may from time to time make calls upon shareholders for any amounts unpaid
on their shares in a notice served to such shareholders at least 14 calendar days prior to the specified time or times of payment. The
shares that have been called upon and remain unpaid are subject to forfeiture.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Redemption,
Repurchase and Surrender of Shares</I>. We may issue shares on terms that such shares are subject to redemption, at our option or at
the option of the holders of these shares, on such terms and in such manner as may be determined by our board of directors. Our company
may also repurchase any of our shares on such terms and in such manner as have been approved by our board of directors or by an ordinary
resolution of our shareholders. Under the Companies Act, the redemption or repurchase of any share may be paid out of our Company&rsquo;s
profits, out of the share premium account or out of the proceeds of a new issue of shares made for the purpose of such redemption or
repurchase, or out of capital if our Company can, immediately following such payment, pay its debts as they fall due in the ordinary
course of business. In addition, under the Companies Act no such share may be redeemed or repurchased (a) unless it is fully paid up,
(b) if such redemption or repurchase would result in there being no shares outstanding or (c) if the company has commenced liquidation.
In addition, our Company may accept the surrender of any fully paid share for no consideration.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Variations
of Rights of Shares.</I> If at any time our share capital is divided into different classes or series of shares, the rights attached
to any class or series of shares (unless otherwise provided by the terms of issue of the shares of that class or series), whether or
not our Company is being wound-up, may be varied with the consent in writing of the holders of at least two-thirds of the issued shares
of that class or series or with the sanction of an ordinary resolution passed at a separate meeting of the holders of the shares of the
class or series. The rights conferred upon the holders of the shares of any class issued shall not, unless otherwise expressly provided
by the terms of issue of the shares of that class, be deemed to be varied by the creation or issue of further shares ranking <I>pari
passu</I> with such existing class of shares.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Issuance
of Additional Shares.</I> Our post-Offering memorandum and articles of association authorizes our board of directors to issue additional
Ordinary Shares from time to time as our board of directors shall determine, to the extent of available authorized but unissued shares.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"> <I>Declaration
of Interest. </I>Pursuant to our post-Offering memorandum and articles of association, a director who is in any way, whether directly
or indirectly, interested in a contract or transaction or proposed contract or transaction with the Company shall declare the nature
of his interest at a meeting of the directors. A general notice given to the directors by any director to the effect that he is a member
of any specified company or firm and is to be regarded as interested in any contract or transaction which may thereafter be made with
that company or firm shall be deemed a sufficient declaration of interest in regard to any contract so made or transaction so consummated.
Subject to the listing rules of the designated stock exchange and disqualification by the chairman of the relevant board meeting, a director
may vote in respect of any contract or transaction or proposed contract or transaction notwithstanding that he may be interested therein
and if he does so his vote shall be counted and he may be counted in the quorum at any meeting of the directors at which any such contract
or transaction or proposed contract or transaction shall come before the meeting for consideration. </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"> &nbsp; </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"> <I>Compensation.
</I>Under the post-Offering memorandum and articles of association, the remuneration of the directors may be determined by our directors. </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"> &nbsp; </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"> <I>Borrowing Powers</I>.
Our directors may from time to time at their discretion exercise all the powers of the Company to raise or borrow money and to mortgage
or charge its undertaking, property and assets (present and future) and uncalled capital or any part thereof, to issue debentures, debenture
stock, bonds and other securities, whether outright or as collateral security for any debt, liability or obligation of the Company or
of any third party. </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 24pt"> &nbsp; </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"> <I>Qualification
of directors</I>. There is no shareholding qualification for directors nor is there any specified age limit for directors. </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Inspection
of Books and Records</I>. Holders of our Ordinary Shares will have no general right under Cayman Islands law to inspect or obtain copies
of our corporate records (except for the post-Offering memorandum and articles of association of our Company, any special resolutions
passed by our Company and the register of mortgages and charges of our Company). However, we will provide our shareholders with annual
audited financial statements.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Anti-Takeover
Provisions.</I> Some provisions of our post-Offering memorandum and articles of association may discourage, delay or prevent a change
of control of our Company or management that shareholders may consider favorable, including provisions that:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">authorize
    our board of directors to issue preference shares in one or more series and to designate the price, rights, preferences, privileges
    and restrictions of such preference shares without any further vote or action by our shareholders; and</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">limit
    the ability of shareholders to requisition and convene general meetings of shareholders.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 42pt; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 91 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->81<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">However,
under Cayman Islands law, our directors may only exercise the rights and powers granted to them under our post-Offering memorandum and
articles of association for a proper purpose and for what they believe in good faith to be in the best interests of our Company.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Exempted
Company</I>. We are an exempted company with limited liability under the Companies Act. The Companies Act distinguishes between ordinary
resident companies and exempted companies. Any company that is registered in the Cayman Islands but conducts business mainly outside
of the Cayman Islands may apply to be registered as an exempted company. The requirements for an exempted company are essentially the
same as for an ordinary company except that an exempted company:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">does
    not have to file an annual return of its shareholders with the Registrar of Companies;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">is
    not required to open its register of members for inspection;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">does
    not have to hold an annual general meeting;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">may
    issue shares with no par value;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">may
    obtain an undertaking against the imposition of any future taxation (such undertakings are usually given for 20 years in the first
    instance);</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">may
    register by way of continuation in another jurisdiction and be deregistered in the Cayman Islands;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">may
    register as an exempted limited duration company; and</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">may
    register as a segregated portfolio company.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 42pt; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&ldquo;Limited
liability&rdquo; means that the liability of each shareholder is limited to the amount unpaid by the shareholder on that shareholder&rsquo;s
shares of the company (except in exceptional circumstances, such as involving fraud, the establishment of an agency relationship or an
illegal or improper purpose or other circumstances in which a court may be prepared to pierce or lift the corporate veil).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Differences
in Corporate Law</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Companies Act is derived, to a large extent, from the older Companies Acts of England but does not follow recent English statutory enactments
and accordingly there are significant differences between the Companies Act and the current Companies Act of England. In addition, the
Companies Act differs from laws applicable to U.S. corporations and their shareholders. Set forth below is a summary of the significant
differences between the provisions of the Companies Act applicable to us and the laws applicable to companies incorporated in the United
States and their shareholders.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Mergers
and Similar Arrangements.</I> The Companies Act permits mergers and consolidations between Cayman Islands companies and between Cayman
Islands companies and non-Cayman Islands companies. For these purposes, (a) &ldquo;merger&rdquo; means the merging of two or more constituent
companies and the vesting of their undertaking, property and liabilities in one of such companies as the surviving company, and (b) a
&ldquo;consolidation&rdquo; means the combination of two or more constituent companies into a consolidated company and the vesting of
the undertaking, property and liabilities of such companies to the consolidated company. In order to effect such a merger or consolidation,
the directors of each constituent company must approve a written plan of merger or consolidation, which must then be authorized by (a)
a special resolution of the shareholders of each constituent company, and (b) such other authorization, if any, as may be specified in
such constituent company&rsquo;s articles of association. The plan must be filed with the Registrar of Companies of the Cayman Islands
together with a declaration as to the solvency of the consolidated or surviving company, a list of the assets and liabilities of each
constituent company and an undertaking that a copy of the certificate of merger or consolidation will be given to the members and creditors
of each constituent company and that notification of the merger or consolidation will be published in the Cayman Islands Gazette. Court
approval is not required for a merger or consolidation which is effected in compliance with these statutory procedures.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
merger between a Cayman Islands parent company and its Cayman Islands subsidiary or subsidiaries does not require authorization by a
resolution of shareholders of that Cayman Islands subsidiary if a copy of the plan of merger is given to every member of that Cayman
Islands subsidiary to be merged unless that member agrees otherwise. For this purpose, a company is a &ldquo;parent&rdquo; of a subsidiary
if it holds issued shares that together represent at least ninety percent (90%) of the votes at a general meeting of the subsidiary.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
consent of each holder of a fixed or floating security interest over a constituent company in a proposed merger or consolidation is required
unless this requirement is waived by a court in the Cayman Islands.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 92 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->82<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Save
in certain limited circumstances, a shareholder of a Cayman constituent company who dissents from the merger or consolidation is entitled
to payment of the fair value of his shares (which, if not agreed between the parties, will be determined by the Cayman Islands court)
upon dissenting to the merger or consolidation, provided the dissenting shareholder complies strictly with the procedures set out in
the Companies Act. The exercise of dissenter rights will exclude the enforcement by the dissenting shareholder of any other rights to
which he or she might otherwise be entitled by virtue of holding shares, save for the right to institute proceedings to obtain relief
on the grounds that the merger or consolidation is void or unlawful.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Separate
from the statutory provisions relating to mergers and consolidations, the Companies Act also contains statutory provisions that facilitate
the reconstruction and amalgamation of companies by way of schemes of arrangement, provided that the arrangement is approved (i) in the
case of a shareholder scheme, by seventy-five per cent in value of the members or class of members, as the case may be, with whom the
arrangement is to be made and (ii) in the case of a creditor scheme only, by a majority in number of each class of creditors with whom
the arrangement is to be made and who must in addition represent seventy-five per cent in value of each such class of creditors, as the
case may be, that are present and voting either in person or by proxy at a meeting, or meetings, convened for that purpose. The convening
of the meetings and subsequently the arrangement must be sanctioned by the Grand Court of the Cayman Islands. While a dissenting shareholder
has the right to express to the court the view that the transaction ought not to be approved, the court can be expected to approve the
arrangement if it determines that:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    statutory provisions as to the required majority vote have been met;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    shareholders have been fairly represented at the meeting in question and the statutory majority are acting bona fide without coercion
    of the minority to promote interests adverse to those of the class;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    arrangement is such that may be reasonably approved by an intelligent and honest man of that class acting in respect of his interest;
    and</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    arrangement is not one that would more properly be sanctioned under some other provision of the Companies Act.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 42pt; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Companies Act also contains a statutory power of compulsory acquisition which may facilitate the &ldquo;squeeze out&rdquo; of a dissentient
minority shareholder upon a tender offer. When a tender offer is made and accepted by holders of not less than 90% in value of the shares
affected within four months, the offeror may, within a two-month period commencing on the expiration of such four-month period, require
the holders of the remaining shares to transfer such shares to the offeror on the terms of the offer. An objection can be made to the
Grand Court of the Cayman Islands but this is unlikely to succeed in the case of an offer which has been so approved unless there is
evidence of fraud, bad faith or collusion.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
an arrangement and reconstruction by way of scheme of arrangement is thus approved and sanctioned, or if a tender offer is made and accepted,
in accordance with the foregoing statutory procedures, a dissenting shareholder would have no rights comparable to appraisal rights,
save that objectors to a takeover offer may apply to the Grand Court of the Cayman Islands for various orders that the Grand Court of
the Cayman Islands has a broad discretion to make, which would otherwise ordinarily be available to dissenting shareholders of Delaware
corporations, providing rights to receive payment in cash for the judicially determined value of the shares.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Companies Act also contains statutory provisions which provide that a company may present a petition to the Grand Court of the Cayman
Islands for the appointment of a restructuring officer on the grounds that the company (a) is or is likely to become unable to pay its
debts within the meaning of section 93 of the Companies Act; and (b) intends to present a compromise or arrangement to its creditors
(or classes thereof) either, pursuant to the Companies Act, the law of a foreign country or by way of a consensual restructuring. The
petition may be presented by a company acting by its directors, without a resolution of its members or an express power in its articles
of association. On hearing such a petition, the Cayman Islands court may, among other things, make an order appointing a restructuring
officer or make any other order as the court thinks fit.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Shareholders&rsquo;
Suits.</I> In principle, we will normally be the proper plaintiff and as a general rule a derivative action may not be brought by a minority
shareholder. However, based on English authorities, which would in all likelihood be of persuasive authority in the Cayman Islands, the
Cayman Islands courts can be expected to follow and apply the common law principles (namely the rule in <I>Foss v. Harbottle</I> and
the exceptions thereto) so that a non-controlling shareholder may be permitted to commence a class action against or derivative actions
in the name of the company to challenge actions where:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">a
    company acts or proposes to act illegally or ultra vires;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    act complained of, although not ultra vires, could only be effected duly if authorized by more than the number of votes which have
    actually been obtained; and</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">those
    who control the company are perpetrating a &ldquo;fraud on the minority.&rdquo;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 42pt; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
shareholder may have a direct right of action against us where the individual rights of that shareholder have been infringed or are about
to be infringed.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 93 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->83<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Indemnification
of directors and Executive Officers and Limitation of Liability</I>. Cayman Islands law does not limit the extent to which a company&rsquo;s
memorandum and articles of association may provide for indemnification of officers and directors, except to the extent any such provision
may be held by the Cayman Islands courts to be contrary to public policy, such as to provide indemnification against civil fraud or the
consequences of committing a crime. Our post-Offering memorandum and articles of association provide that that we shall indemnify our
directors and officers, and their personal representatives, against all actions, proceedings, costs, charges, expenses, losses, damages
or liabilities incurred or sustained by such persons, other than by reason of such person&rsquo;s dishonesty, willful default or fraud,
in or about the conduct of our company&rsquo;s business or affairs (including as a result of any mistake of judgment) or in the execution
or discharge of his duties, powers, authorities or discretions, including without prejudice to the generality of the foregoing, any costs,
expenses, losses or liabilities incurred by such director or officer in defending (whether successfully or otherwise) any civil proceedings
concerning our company or its affairs in any court whether in the Cayman Islands or elsewhere. This standard of conduct is generally
the same as permitted under the Delaware General Corporation Law for a Delaware corporation.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition, we have entered into indemnification agreements with our directors and executive officers that provide such persons with additional
indemnification beyond that provided in our post-Offering memorandum and articles of association.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Insofar
as indemnification for liabilities arising under the Securities Act may be permitted to our directors, officers or persons controlling
us under the foregoing provisions, we have been informed that in the opinion of the SEC, such indemnification is against public policy
as expressed in the Securities Act and is therefore unenforceable.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Directors&rsquo;
Fiduciary Duties</I>. Under Delaware corporate law, a director of a Delaware corporation has a fiduciary duty to the corporation and
its shareholders. This duty has two components: the duty of care and the duty of loyalty. The duty of care requires that a director act
in good faith, with the care that an ordinarily prudent person would exercise under similar circumstances. Under this duty, a director
must inform himself of, and disclose to shareholders, all material information reasonably available regarding a significant transaction.
The duty of loyalty requires that a director acts in a manner he reasonably believes to be in the best interests of the corporation.
He must not use his corporate position for personal gain or advantage. This duty prohibits self-dealing by a director and mandates that
the best interest of the corporation and its shareholders take precedence over any interest possessed by a director, officer or controlling
shareholder and not shared by the shareholders generally. In general, actions of a director are presumed to have been made on an informed
basis, in good faith and in the honest belief that the action taken was in the best interests of the corporation. However, this presumption
may be rebutted by evidence of a breach of one of the fiduciary duties. Should such evidence be presented concerning a transaction by
a director, the director must prove the procedural fairness of the transaction, and that the transaction was of fair value to the corporation.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
a matter of Cayman Islands law, a director of a Cayman Islands company is in the position of a fiduciary with respect to the company
and therefore it is considered that he owes the following duties to the company &mdash; a duty to act in good faith in the best interests
of the company, a duty not to make a personal profit based on his position as director (unless the company permits him to do so), a duty
not to put himself in a position where the interests of the company conflict with his personal interest or his duty to a third party
and a duty to exercise powers for the purpose for which such powers were intended. A director of a Cayman Islands company owes to the
company a duty to act with skill and care. It was previously considered that a director need not exhibit in the performance of his duties
a greater degree of skill than may reasonably be expected from a person of his knowledge and experience. However, English and Commonwealth
courts have moved towards an objective standard with regard to the required skill and care and these authorities are likely to be followed
in the Cayman Islands.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Shareholder
Action by Written Resolution</I>. Under the Delaware General Corporation Law, a corporation may eliminate the right of shareholders to
act by written consent by amendment to its certificate of incorporation. Our articles of association provide that any ordinary or special
resolution of shareholders and any other action that may be taken by the shareholders at a meeting may also be taken by a resolution
consented to in writing, without the need for any notice, by all shareholders who would have been entitled to attend and vote at a meeting
called for the purpose of passing such a resolution or taking any other action.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Shareholder
Proposals</I>. Under the Delaware General Corporation Law, a shareholder has the right to put any proposal before the annual meeting
of shareholders, provided it complies with the notice provisions in the governing documents. A special meeting may be called by the board
of directors or any other person authorized to do so in the governing documents, but shareholders may be precluded from calling special
meetings.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 94 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->84<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Companies Act provides shareholders with only limited rights to requisition a general meeting. However, these rights may be provided
in a company&rsquo;s articles of association. Our post-Offering articles of association allow our shareholders holding at the date of
deposit of requisition shares which carry in aggregate not less than one-third of all votes attaching to the issued and outstanding shares
of our Company that as at the date of the deposit entitled to vote at general meetings to requisition an extraordinary general meeting
of our shareholders, in which case our chairman or board is obliged to convene an extraordinary general meeting and to put the resolutions
so requisitioned to a vote at such meeting. As an exempted Cayman Islands company, we may, but are not obliged by law, to call shareholders&rsquo;
annual general meetings.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Cumulative
Voting</I>. Under the Delaware General Corporation Law, cumulative voting for elections of directors is not permitted unless the corporation&rsquo;s
certificate of incorporation specifically provides for it. Cumulative voting potentially facilitates the representation of minority shareholders
on a board of directors since it permits the minority shareholder to cast all the votes to which the shareholder is entitled on a single
director, which increases the shareholder&rsquo;s voting power with respect to electing such director. There are no prohibitions in relation
to cumulative voting under the laws of the Cayman Islands but our post-Offering amended and restated articles of association do not provide
for cumulative voting. As a result, our shareholders are not afforded any less protections or rights on this issue than shareholders
of a Delaware corporation.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Removal
of Directors</I>. Under the Delaware General Corporation Law, a director of a corporation with a classified board may be removed only
for cause with the approval of a majority of the outstanding shares entitled to vote, unless the certificate of incorporation provides
otherwise. Under our post-Offering articles of association, directors may be removed by the affirmative vote of two-thirds of the directors
then in office (except with regard to the removal of the chairman, who may be removed from office by the affirmative vote of all directors)
or by an ordinary resolution (except with regard to the removal of the chairman, who may be removed from office by special resolution)
of our shareholders. In addition, a director&rsquo;s office shall be vacated if the director (i) becomes bankrupt or makes any arrangement
or composition with his creditors; (ii) is found to be or becomes of unsound mind or dies; (iii) resigns his office by notice in writing
to the company; or (iv) is removed from office pursuant to any other provisions of our Amended and Restated Memorandum and Articles of
Association.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Transactions
with Interested Shareholders</I>. The Delaware General Corporation Law contains a business combination statute applicable to Delaware
corporations whereby, unless the corporation has specifically elected not to be governed by such statute by amendment to its certificate
of incorporation, it is prohibited from engaging in certain business combinations with an &ldquo;interested shareholder&rdquo; for three
years following the date that such person becomes an interested shareholder. An interested shareholder generally is a person or a group
who or which owns or owned 15% or more of the target&rsquo;s outstanding voting share within the past three years. This has the effect
of limiting the ability of a potential acquirer to make a two-tiered bid for the target in which all shareholders would not be treated
equally. The statute does not apply if, among other things, prior to the date on which such shareholder becomes an interested shareholder,
the board of directors approves either the business combination or the transaction which resulted in the person becoming an interested
shareholder. This encourages any potential acquirer of a Delaware corporation to negotiate the terms of any acquisition transaction with
the target&rsquo;s board of directors.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cayman
Islands law has no comparable statute. As a result, we cannot avail ourselves of the types of protections afforded by the Delaware business
combination statute. However, although Cayman Islands law does not regulate transactions between a company and its significant shareholders,
it does provide that such transactions must be entered into bona fide in the best interests of the company and not with the effect of
constituting a fraud on the minority shareholders.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Dissolution;
Winding up</I>. Under the Delaware General Corporation Law, unless the board of directors approves the proposal to dissolve, dissolution
must be approved by shareholders holding 100% of the total voting power of the corporation. Only if the dissolution is initiated by the
board of directors may it be approved by a simple majority of the corporation&rsquo;s outstanding shares. Delaware law allows a Delaware
corporation to include in its certificate of incorporation a supermajority voting requirement in connection with dissolutions initiated
by the board.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Under
Cayman Islands law, a company may be wound up by either an order of the courts of the Cayman Islands or by a special resolution of its
members or, if the company is unable to pay its debts as they fall due, by an ordinary resolution of its members. The court has authority
to order winding up in a number of specified circumstances including where it is, in the opinion of the court, just and equitable to
do so.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 95 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->85<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Variation
of Rights of Shares</I>. Under the Delaware General Corporation Law, a corporation may vary the rights of a class of shares with the
approval of a majority of the outstanding shares of such class, unless the certificate of incorporation provides otherwise. Under our
post-Offering articles of association, if our share capital is divided into more than one class of shares, the rights attached to any
such class may only be varied with the sanction of a resolution passed by a majority of two-thirds of the votes cast at a separate meeting
of the holders of the shares of that class.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Amendment
of Governing Documents</I>. Under the Delaware General Corporation Law, a corporation&rsquo;s governing documents may be amended with
the approval of a majority of the outstanding shares entitled to vote, unless the certificate of incorporation provides otherwise. Under
Cayman Islands law, our post-Offering memorandum and articles of association may only be amended with a special resolution of our shareholders.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Rights
of Non-resident or Foreign Shareholders</I>. There are no limitations imposed by our post-Offering memorandum and articles of association
on the rights of non-resident or foreign shareholders to hold or exercise voting rights on our shares. In addition, there are no provisions
in our post-Offering memorandum and articles of association governing the ownership threshold above which shareholder ownership must
be disclosed.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Cayman
Islands Data Protection</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have certain duties under the Data Protection Act (as revised) of the Cayman Islands, or the DPA, based on internationally accepted principles
of data privacy.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Privacy
Notice</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
privacy notice puts our shareholders on notice that through your investment into us you will provide us with certain personal information
which constitutes personal data within the meaning of the DPA, or personal data.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Investor
Data</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
will collect, use, disclose, retain and secure personal data to the extent reasonably required only and within the parameters that could
be reasonably expected during the normal course of business. We will only process, disclose, transfer or retain personal data to the
extent legitimately required to conduct our activities of on an ongoing basis or to comply with legal and regulatory obligations to which
we are subject. We will only transfer personal data in accordance with the requirements of the DPA, and will apply appropriate technical
and organizational information security measures designed to protect against unauthorized or unlawful processing of the personal data
and against the accidental loss, destruction or damage to the personal data.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
our use of this personal data, we will be characterized as a &ldquo;data controller&rdquo; for the purposes of the DPA, while our affiliates
and service providers who may receive this personal data from us in the conduct of our activities may either act as our &ldquo;data processors&rdquo;
for the purposes of the DPA or may process personal information for their own lawful purposes in connection with services provided to
us.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
may also obtain personal data from other public sources. Personal data includes, without limitation, the following information relating
to a shareholder and/or any individuals connected with a shareholder as an investor: name, residential address, email address, contact
details, corporate contact information, signature, nationality, place of birth, date of birth, tax identification, credit history, correspondence
records, passport number, bank account details, source of funds details and details relating to the shareholder&rsquo;s investment activity.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Who
this Affects</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
you are a natural person, this will affect you directly. If you are a corporate investor (including, for these purposes, legal arrangements
such as trusts or exempted limited partnerships) that provides us with personal data on individuals connected to you for any reason in
relation your investment in us, this will be relevant for those individuals and you should transit the content of this Privacy Notice
to such individuals or otherwise advise them of its content.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>How
We May Use a Shareholder&rsquo;s Personal Data</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
may, as the data controller, collect, store and use personal data for lawful purposes, including, in particular: (i) where this is necessary
for the performance of our rights and obligations under any agreements; (ii) where this is necessary for compliance with a legal and
regulatory obligation to which we are or may be subject (such as compliance with anti-money laundering and FATCA/CRS requirements); and/or
(iii) where this is necessary for the purposes of our legitimate interests and such interests are not overridden by your interests, fundamental
rights or freedoms.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Should
we wish to use personal data for other specific purposes (including, if applicable, any purpose that requires your consent), we will
contact you.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 96 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->86<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Why
We May Transfer Your Personal Data</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
certain circumstances we may be legally obliged to share personal data and other information with respect to your shareholding with the
relevant regulatory authorities such as the Cayman Islands Monetary Authority or the Tax Information Authority. They, in turn, may exchange
this information with foreign authorities, including tax authorities.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
anticipate disclosing personal data to persons who provide services to us and their respective affiliates (which may include certain
entities located outside the US, the Cayman Islands or the European Economic Area), who will process your personal data on our behalf.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>The
Data Protection Measures We Take</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any
transfer of personal data by us or our duly authorized affiliates and/or delegates outside of the Cayman Islands shall be in accordance
with the requirements of the DPA.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
and our duly authorized affiliates and/or delegates shall apply appropriate technical and organizational information security measures
designed to protect against unauthorized or unlawful processing of personal data, and against accidental loss or destruction of, or damage
to, personal data.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
shall notify you of any personal data breach that is reasonably likely to result in a risk to your interests, fundamental rights or freedoms
or those data subjects to whom the relevant personal data relates.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Contacting
the Company</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
further information on the collection, use, disclosure, transfer or processing of your personal data or the exercise of any of the rights
listed above, please contact us through our website at <U>http://www.707limited.com</U> or through phone number +[852 3471 8000].</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Anti-Money
Laundering Matters</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
order to comply with legislation or regulations aimed at the prevention of money laundering, the Company may be required to adopt and
maintain anti-money laundering procedures, and may require subscribers to provide evidence to verify their identity. Where permitted,
and subject to certain conditions, the Company may also delegate the maintenance of our anti-money laundering procedures (including the
acquisition of due diligence information) to a suitable person.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company reserves the right to request such information as is necessary to verify the identity of a subscriber. In the event of delay
or failure on the part of the subscriber in producing any information required for verification purposes, we may refuse to accept the
application, in which case any funds received will be returned without interest to the account from which they were originally debited.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 97 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->87<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="ja_001"></A>SHARES
ELIGIBLE FOR FUTURE SALE</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon
completion of this Offering, we will have [&#9679;] Ordinary Shares issued and outstanding.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
of the Ordinary Shares sold in this Offering by the Company and by the Selling Shareholder will be freely transferable in the United
States by persons other than our &ldquo;affiliates&rdquo; without restriction or further registration under the Securities Act. Rule
144 of the Securities Act defines an &ldquo;affiliate&rdquo; of a company as a person that, directly or indirectly, through one or more
intermediaries, controls or is controlled by, or is under common control with, our Company. All of our Ordinary Shares outstanding immediately
prior to the completion of this Offering are &ldquo;restricted securities&rdquo; as that term is defined in Rule 144 because they were
issued in a transaction or series of transactions not involving a public Offering. Restricted securities may be sold only if they are
the subject of an effective registration statement under the Securities Act or if they are sold pursuant to an exemption from the registration
requirement of the Securities Act such as those provided for in Rules 144 promulgated under the Securities Act, which rule is summarized
below. Restricted shares may also be sold outside of the United States to non-U.S. persons in accordance with Rule 904 of Regulation
S under the Securities Act. This prospectus may not be used in connection with any resale of our Ordinary Shares acquired in this Offering
by our affiliates.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sales
of substantial amounts of our Ordinary Shares in the public market could adversely affect prevailing market prices of our Ordinary Shares.
Prior to this Offering, there has been no public market for our Ordinary Shares, and while we intend to apply for the listing of our
Ordinary Shares on the Nasdaq, we cannot assure you that a regular trading market will develop in the Ordinary Shares.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Lock-Up
Agreements</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have agreed with the underwriter, for a period of 180 days following the closing of the Offering, subject to certain exceptions not to
(1) offer, sell, issue, pledge, contract to sell, contract to purchase, grant any option, right or warrant to purchase, lend, make any
short sale or otherwise transfer or dispose of, directly or indirectly, any Ordinary Shares or any other securities so owned convertible
into or exercisable or exchangeable for Ordinary Shares, (2) enter into any swap, hedge or any other agreement that transfers, in whole
or in part, the economic consequences of ownership of the Ordinary Shares, whether any such transaction described in clause (1) or (2)
above is to be settled by delivery of Ordinary Shares or such other securities, in cash or otherwise, or (3) file any registration statement
with the SEC relating to the Offering of any Ordinary Shares or any securities convertible into or exercisable or exchangeable for Ordinary
Shares, or publicly disclose the intention to take any such action.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Furthermore,
each of our directors and executive officers and our 5% or greater shareholders, except as to the Ordinary Shares of the Resale Shareholders
to be sold in the concurrent resale being registered in the Registration Statement of which this prospectus forms part, has also entered
into a similar lock-up agreement with the underwriter for a period of 180 days following the closing of the Offering, subject to certain
exceptions, with respect to our Ordinary Shares, and securities that are substantially similar to our Ordinary Shares. The Resale Shareholders
other than JME, Expert Core and Harmony Prime have entered into Leak-Out Agreements with respect to a portion of their Ordinary Shares
being sold under the Resale Prospectus. See &ldquo;Underwriting - Leak-Out Agreements&rdquo;.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
cannot predict what effect, if any, future sales of our Ordinary Shares, or the availability of Ordinary Shares for future sale, will
have on the trading price of our Ordinary Shares from time to time. Sales of substantial amounts of our Ordinary Shares in the public
market, or the perception that these sales could occur, could adversely affect the trading price of our Ordinary Shares.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Rule
144</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
general, under Rule 144 as currently in effect, once we have been subject to the public company reporting requirements of Section 13
or Section 15(d) of the Exchange Act for at least 90 days, persons who are not our affiliates and have beneficially owned our Ordinary
Shares for more than six months but not more than one year may sell such Ordinary Shares without registration under the Securities Act
subject to the availability of current public information about us. Persons who are not our affiliates and have beneficially owned our
Ordinary Shares for more than one year may freely sell our Ordinary Shares without registration under the Securities Act. Persons who
are our affiliates (including persons beneficially owning 10% or more of our outstanding shares), and have beneficially owned our Ordinary
Shares for at least six months, may sell within any three-month period a number of restricted securities that does not exceed the greater
of the following:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.0%
    of the then outstanding Ordinary Shares; or</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    average weekly trading volume of our Ordinary Shares during the four calendar weeks preceding the date on which notice of the sale
    on Form 144 is filed with the SEC by such person.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Such
sales are also subject to manner-of-sale provisions, notice requirements and the availability of current public information about us.
In addition, in each case, these shares would remain subject to any applicable lock-up arrangements and would only become eligible for
sale when the lock-up period expires.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 98 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->88<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="ja_002"></A>MATERIAL
TAX CONSIDERATIONS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following summary of certain Cayman Islands, Hong Kong and U.S. federal income tax consequences of an investment in our Ordinary Shares
is based upon laws and relevant interpretations thereof in effect as of the date of this prospectus, all of which are subject to change.
This summary does not deal with all possible tax consequences relating to an investment in the Ordinary Shares, such as the tax consequences
under U.S. state and local tax laws or under the tax laws of jurisdictions other than the Cayman Islands, Hong Kong and the United States.
You are encouraged to consult your own tax advisors concerning the overall tax consequences arising in your own particular situation
under U.S. federal, state, local or foreign law of the ownership of our Ordinary Shares. To the extent that this discussion relates to
matters of Cayman Islands tax law, it is the opinion of Harney Westwood &amp; Riegels, our counsel as to Cayman Islands law. To the extent
that this discussion relates to matters of Hong Kong tax law, it is the opinion of Neo Solicitors, our counsel as to Hong Kong law.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Cayman
Islands Tax Considerations</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Cayman Islands currently levies no taxes on individuals or corporations based upon profits, income, gains or appreciation and there is
no taxation in the nature of inheritance tax or estate duty. There are no other taxes likely to be material to us levied by the government
of the Cayman Islands except for stamp duties which may be applicable on instruments executed in, or, after execution, brought within
the jurisdiction of the Cayman Islands. The Cayman Islands is not party to any double tax treaties that are applicable to any payments
made to or by our Company. There are no exchange control regulations or currency restrictions in the Cayman Islands.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Payments
of dividends and capital in respect of our Ordinary Shares will not be subject to taxation in the Cayman Islands and no withholding will
be required on the payment of a dividend or capital to any holder of our Ordinary Shares, nor will gains derived from the disposal of
our Ordinary Shares be subject to Cayman Islands income or corporation tax.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">No
stamp duty is payable in respect of the issue of our Ordinary Shares or on an instrument of transfer in respect of our Ordinary Shares.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Cayman Islands enacted the International Tax Co-operation (Economic Substance) Act (2024 Revision) together with the Guidance Notes published
by the Cayman Islands Tax Information Authority from time to time. A Cayman Islands company is required to comply with the economic substance
requirements from July 1, 2019 and make an annual report in the Cayman Islands as to whether or not it is carrying on any relevant activities
and if it is, it must satisfy an economic substance test.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Hong
Kong Tax Considerations</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following brief description of HK laws is designed to highlight the enterprise-level taxation on our earnings, which will affect the
amount of dividends, if any, we are ultimately able to pay to our shareholders. See &ldquo;Dividend Policy.&rdquo;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Profits
tax</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">No
tax is imposed in HK in respect of capital gains from the sale of property, such as our Ordinary Shares. Generally, gains arising from
disposal of the Ordinary Shares which are held more than two years are considered capital in nature. However, trading gains from the
sale of property by persons carrying on a trade, profession or business in HK where such gains are derived from or arise in HK from such
trade, profession or business will be chargeable to HK profit tax. Liability for HK profits tax would therefore arise in respect of trading
gains from the sale of Ordinary Shares realized by persons in the course of carrying on a business of trading or dealing in securities
in HK where the purchase or sale contracts are effected (being negotiated, concluded and/or executed) in HK. Effective from April 1,
2018, profits tax is levied on a two-tiered profits tax rate basis, with the first HK$2 million of profits being taxed at 8.25% for corporations
and 7.5% for unincorporated businesses, and profits exceeding the first HK$2 million being taxed at 16.5% for corporations and 15% for
unincorporated businesses.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition, HK does not impose withholding tax on gains derived from the sale of stock in HK companies and does not impose withholding
tax on dividends paid outside of HK by HK companies. Accordingly, investors will not be subject to HK withholding tax with respect to
a disposition of their Ordinary Shares or with respect to the receipt of dividends on their Ordinary Shares, if any. No income tax treaty
relevant to the acquiring, withholding or dealing in the Ordinary Shares exists between HK and the United States.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 99 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->89<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Stamp
duty</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">HK
stamp duty is generally payable on the transfer of &ldquo;Hong Kong stocks.&rdquo; The term &ldquo;stocks&rdquo; refers to shares in
companies incorporated in HK, as widely defined under the Stamp Duty Ordinance (Cap. 117 of the laws of Hong Kong), or SDO, and includes
shares. However, our Ordinary Shares are not considered &ldquo;Hong Kong stocks&rdquo; under the SDO since the transfer of the Ordinary
Shares are not required to be registered in HK given that the books for the transfer of Ordinary Shares are located in the United States.
The transfer of Ordinary Shares is therefore not subject to stamp duty in HK. If HK stamp duty applies, both the purchaser and the seller
are liable for the stamp duty charged on each of the sold note and bought note at the ad valorem rate of 0.13% on the higher of the consideration
stated on the contract notes or the fair market value of the shares transferred. In addition, a fixed duty, currently of HK$5.00, is
payable on an instrument of transfer.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>BVI
Tax Considerations</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company and all dividends, interest, rents, royalties, compensation and other amounts paid by the Company to persons who are not resident
in the BVI and any capital gains realized with respect to any shares, debt obligations, or other securities of the Company by persons
who are not resident in the BVI are exempt from all provisions of the Income Tax Ordinance in the BVI.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">No
estate, inheritance, succession or gift tax, rate, duty, levy or other charge is payable by persons who are not resident in the BVI with
respect to any shares, debt obligation or other securities of the Company.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
instruments relating to transfers of property to or by the Company and all instruments relating to transactions in respect of the shares,
debt obligations or other securities of the Company and all instruments relating to other transactions relating to the business of the
Company are exempt from payment of stamp duty in the BVI. This assumes that the Company does not hold an interest in real estate in the
BVI.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
are currently no withholding taxes or exchange control regulations in the BVI applicable to the Company or its members.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>United
States Federal Income Tax Considerations</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following discussion is a summary of U.S. federal income tax considerations generally applicable to the ownership and disposition of
our Ordinary Shares by U.S. Holders (as defined below) that acquire our Ordinary Shares in this Offering and hold our Ordinary Shares
as &ldquo;capital assets&rdquo; (generally, property held for investment) under the United States Internal Revenue Code of 1986, as amended
(the &ldquo;Code&rdquo;). This discussion is based upon existing United States federal income tax law which is subject to differing interpretations
or change, possibly with retroactive effect. There can be no assurance that the Internal Revenue Service, or the IRS, or a court will
not take a contrary position. This discussion does not address all aspects of United States federal income taxation that may be relevant
to particular investors in light of their specific circumstances, including investors subject to special tax rules (for example, certain
financial institutions (including banks), cooperatives, pension plans, insurance companies, broker-dealers, traders in securities that
have elected the mark-to-market method of accounting for their securities, partnerships and their partners, regulated investment companies,
real estate investment trusts, and tax-exempt organizations (including private foundations)), investors who are not U.S. Holders, investors
who own (directly, indirectly, or constructively) 10% or more of our stock (by vote or value), investors that will hold their Ordinary
Shares as part of a straddle, hedge, conversion, constructive sale, or other integrated transaction for United States federal income
tax purposes, or U.S. Holders that have a functional currency other than the U.S. dollar, all of whom may be subject to tax rules that
differ significantly from those summarized below. In addition, this discussion does not discuss any non-United States tax, state or local
tax, or non-income tax (such as the U.S. federal gift or estate tax) considerations, or any consequences under the alternative minimum
tax or Medicare tax on net investment income. Each U.S. Holder is urged to consult its tax advisor regarding the United States federal,
state, local, and non-United States income and other tax considerations of an investment in our Ordinary Shares.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>General</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
purposes of this discussion, a &ldquo;U.S. Holder&rdquo; is a beneficial owner of our Ordinary Shares that is, for United States federal
income tax purposes, (i) an individual who is a citizen or resident of the United States, (ii) a corporation (or other entity treated
as a corporation for United States federal income tax purposes) created in, or organized under the laws of, the United States or any
state thereof or the District of Columbia, (iii) an estate the income of which is includible in gross income for United States federal
income tax purposes regardless of its source, or (iv) a trust (A) the administration of which is subject to the primary supervision of
a United States court and which has one or more United States persons who have the authority to control all substantial decisions of
the trust or (B) that has otherwise validly elected to be treated as a United States person under the Code.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
a partnership (or other entity or arrangement treated as a partnership for United States federal income tax purposes) is a beneficial
owner of our Ordinary Shares, the tax treatment of a partner in the partnership will generally depend upon the status of the partner
as a U.S. Holder, as described above, and the activities of the partnership. Partnerships holding our Ordinary Shares and partners in
such partnerships are urged to consult their tax advisors as to the particular United States federal income tax consequences of an investment
in our Ordinary Shares.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 100 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->90<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Dividends</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
entire amount of any cash distribution paid with respect to our Ordinary Shares (including the amount of any non-U.S. taxes withheld
therefrom, if any) generally will constitute dividends to the extent such distributions are paid out of our current or accumulated earnings
and profits, as determined under United States federal income tax principles, and generally will be taxed as ordinary income in the year
received by such U.S. Holder. To the extent amounts paid as distributions on the Ordinary Shares exceed our current or accumulated earnings
and profits, such distributions will not be dividends, but instead will be treated first as a tax-free return of capital to the extent
of the U.S. Holder&rsquo;s adjusted tax basis, determined for federal income tax purposes, in the Ordinary Shares with respect to which
the distribution is made, and thereafter as capital gain. However, we do not intend to compute (or to provide U.S. Holders with the information
necessary to compute) our earnings and profits under United States federal income tax principles. Accordingly, a U.S. Holder will be
unable to establish that a distribution is not out of earnings and profits and should expect to treat the full amount of each distribution
as a &ldquo;dividend&rdquo; for United States federal income tax purposes.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any
dividends that we pay will generally be treated as income from foreign sources for United States foreign tax credit purposes and will
generally constitute passive category income. Depending on the U.S. Holder&rsquo;s particular facts and circumstances, a U.S. Holder
may be eligible, subject to a number of complex limitations, to claim a foreign tax credit in respect of any foreign withholding taxes
imposed (at a rate not exceeding any applicable treaty rate) on dividends received on our Ordinary Shares. A U.S. Holder who does not
elect to claim a foreign tax credit for foreign tax withheld may instead claim a deduction, for United States federal income tax purposes,
in respect of such withholdings, but only for a year in which such U.S. Holder elects to do so for all creditable foreign income taxes.
The rules governing the foreign tax credit are complex. U.S. Holders are advised to consult their tax advisors regarding the availability
of the foreign tax credit under their particular circumstances.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dividends
paid in non-U.S. currency will be included in the gross income of a U.S. Holder in a U.S. dollar amount calculated by reference to a
spot market exchange rate in effect on the date that the dividends are received by the U.S. Holder, regardless of whether such foreign
currency is in fact converted into U.S. dollars on such date. Such U.S. Holder will have a tax basis for United States federal income
tax purposes in the foreign currency received equal to that U.S. dollar value. If such dividends are converted into U.S. dollars on the
date of receipt, a U.S. Holder generally should not be required to recognize foreign currency gain or loss in respect thereof. If the
foreign currency so received is not converted into U.S. dollars on the date of receipt, such U.S. Holder will have a basis in the foreign
currency equal to its U.S. dollar value on the date of receipt. Any gain or loss on a subsequent conversion or other disposition of the
foreign currency generally will be treated as ordinary income or loss to such U.S. Holder and generally will be income or loss from sources
within the United States for foreign tax credit limitation purposes. U.S. Holders should consult their own tax advisors regarding the
treatment of foreign currency gain or loss, if any, on any foreign currency received by a U.S. Holder that are converted into U.S. dollars
on a date subsequent to receipt.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Sale
or Other Disposition of Ordinary Shares</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
U.S. Holder will generally recognize capital gain or loss upon a sale or other disposition of Ordinary Shares, in an amount equal to
the difference between the amount realized and the U.S. Holder&rsquo;s adjusted tax basis, determined for federal income tax purposes,
in such Ordinary Shares, each amount determined in U.S. dollars. Any capital gain or loss will be long-term capital gain or loss if the
Ordinary Shares have been held for more than one year and will generally be United States source gain or loss for United States foreign
tax credit purposes. The deductibility of a capital loss may be subject to limitations, particularly with regard to shareholders who
are individuals. Each U.S. Holder is advised to consult its tax advisor regarding the tax consequences if a foreign tax is imposed on
a disposition of our Ordinary Shares, including the availability of the foreign tax credit under its particular circumstances.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
U.S. Holder that receives Hong Kong dollars or another currency other than U.S. dollars on the disposition of our Ordinary Shares will
realize an amount equal to the U.S. dollar value of the non-U.S. currency received at the spot rate on the date of sale (or, if the Ordinary
Shares are traded on a recognized exchange and in the case of cash basis and electing accrual basis U.S. Holders, the settlement date).
An accrual basis U.S. Holder that does not elect to determine the amount realized using the spot rate on the settlement date will recognize
foreign currency gain or loss equal to the difference between the U.S. dollar value of the amount received based on the spot market exchange
rates in effect on the date of sale or other disposition and the settlement date. A U.S. Holder will have a tax basis in the currency
received equal to the U.S. dollar value of the currency received on the settlement date. Any gain or loss on a subsequent disposition
or conversion of the currency will be United States source ordinary income or loss.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 101 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->91<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Passive
Foreign Investment Company Considerations</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
United States federal income tax purposes, a non-United States corporation, such as our Company, will be treated as a &ldquo;passive
foreign investment company,&rdquo; or &ldquo;PFIC&rdquo; if, in the case of any particular taxable year, either (a) 75% or more of our
gross income for such year consists of certain types of &ldquo;passive&rdquo; income or (b) 50% or more of the value of our assets (generally
determined on the basis of a quarterly average) during such year produce or are held for the production of passive income. Based upon
our current and expected income and assets (including goodwill and taking into account the expected proceeds from this Offering) and
the expected market price of our Ordinary Shares following this Offering, we do not expect to be a PFIC for the current taxable year
or the foreseeable future.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">However,
while we do not expect to be or become a PFIC, no assurance can be given in this regard because the determination of whether we are or
will become a PFIC for any taxable year is a fact-intensive inquiry made annually that depends, in part, upon the composition and classification
of our income and assets. Fluctuations in the market price of our Ordinary Shares may cause us to be or become a PFIC for the current
or subsequent taxable years because the value of our assets for the purpose of the asset test, including the value of our goodwill and
other unbooked intangibles, may be determined by reference to the market price of our Ordinary Shares (which may be volatile). The composition
of our income and assets may also be affected by how, and how quickly, we use our liquid assets and the cash raised in this Offering.
It is also possible that the Internal Revenue Service may challenge our classification of certain income or assets for purposes of the
analysis set forth in subparagraphs (a) and (b), above or the valuation of our goodwill and other unbooked intangibles, which may result
in our company being or becoming a PFIC for the current or future taxable years.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
we are classified as a PFIC for any taxable year during which a U.S. Holder holds our Ordinary Shares, and unless the U.S. Holder makes
a mark-to-market election (as described below), the U.S. Holder will generally be subject to special tax rules on (i) any excess distribution
that we make to the U.S. Holder (which generally means any distribution paid during a taxable year to a U.S. Holder that is greater than
125% of the average annual distributions paid in the three preceding taxable years or, if shorter, the U.S. Holder&rsquo;s holding period
for the Ordinary Shares), and (ii) any gain realized on the sale or other disposition, including, under certain circumstances, a pledge,
of Ordinary Shares. Under the PFIC rules:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">such
    excess distribution and/or gain will be allocated ratably over the U.S. Holder&rsquo;s holding period for the Ordinary Shares;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">such
    amount allocated to the current taxable year and any taxable years in the U.S. Holder&rsquo;s holding period prior to the first taxable
    year in which we are a PFIC, each a pre-PFIC year, will be taxable as ordinary income;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">such
    amount allocated to each prior taxable year, other than a pre-PFIC year, will be subject to tax at the highest tax rate in effect
    applicable to the U.S. Holder for that year; and</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">an
    interest charge generally applicable to underpayments of tax will be imposed on the tax attributable to each prior taxable year,
    other than a pre-PFIC year.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
we are a PFIC for any taxable year during which a U.S. Holder holds our Ordinary Shares and we own any equity in a non- United States
entity that is also a PFIC, or a lower-tier PFIC, such U.S. Holder would be treated as owning a proportionate amount (by value) of the
shares of the lower-tier PFIC for purposes of the application of these rules. U.S. Holders are advised to consult their tax advisors
regarding the application of the PFIC rules to any of the entities in which we may own equity.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
an alternative to the foregoing rules, a U.S. Holder of &ldquo;marketable stock&rdquo; in a PFIC may make a mark-to-market election with
respect to such stock, provided that certain requirements are met. The mark-to-market election is available only for stock that is regularly
traded on a national securities exchange that is registered with the SEC, or on a foreign exchange or market that the IRS determines
is a qualified exchange that has rules sufficient to ensure that the market price represents a legitimate and sound fair market value.
Although we intend to apply for the listing of our Ordinary Shares on the Nasdaq, we cannot guarantee that our listing will be approved.
Furthermore, we cannot guarantee that, once listed, our Ordinary Shares will continue to be listed and regularly traded on such exchange.
U.S. Holders are advised to consult their tax advisors as to whether the Ordinary Shares are considered marketable for these purposes.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 102 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->92<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
an effective mark-to-market election is made with respect to our Ordinary Shares, the U.S. Holder will generally (i) include as ordinary
income for each taxable year that we are a PFIC the excess, if any, of the fair market value of Ordinary Shares held at the end of the
taxable year over its adjusted tax basis of such Ordinary Shares and (ii) deduct as an ordinary loss the excess, if any, of its adjusted
tax basis of the Ordinary Shares held at the end of the taxable year over the fair market value of such Ordinary Shares held at the end
of the taxable year, but only to the extent of the net amount previously included in income as a result of the mark-to-market election.
The U.S. Holder&rsquo;s adjusted tax basis in the Ordinary Shares would be adjusted to reflect any income or loss resulting from the
mark-to-market election. If a U.S. Holder makes an effective mark-to-market election, in each year that we are a PFIC any gain recognized
upon the sale or other disposition of the Ordinary Shares will be treated as ordinary income and loss will be treated as ordinary loss,
but only to the extent of the net amount previously included in income as a result of the mark-to-market election.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
a U.S. Holder makes a mark-to-market election in respect of a PFIC and such corporation ceases to be a PFIC, the U.S. Holder will not
be required to take into account the mark-to-market gain or loss described above during any period that such corporation is not a PFIC.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Because
a mark-to-market election generally cannot be made for any lower-tier PFICs that a PFIC may own, a U.S. Holder who makes a mark-to-market
election with respect to our Ordinary Shares may continue to be subject to the general PFIC rules with respect to such U.S. Holder&rsquo;s
indirect interest in any of our non-United States subsidiaries if any of them is a PFIC.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
a U.S. Holder owns our Ordinary Shares during any taxable year that we are a PFIC, such holder would generally be required to file an
annual IRS Form 8621. Each U.S. Holder is advised to consult its tax advisor regarding the potential tax consequences to such holder
if we are or become a PFIC, including the possibility of making a mark-to-market election.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">THE
DISCUSSION ABOVE IS A GENERAL SUMMARY. IT DOES NOT COVER ALL TAX MATTERS THAT MAY BE OF IMPORTANCE TO A PARTICULAR INVESTOR. EACH PROSPECTIVE
INVESTOR IN THE OUR ORDINARY SHARES IS URGED TO CONSULT ITS OWN TAX ADVISER ABOUT THE TAX CONSEQUENCES TO IT OF OWNING AND DISPOSING
OF OUR ORDINARY SHARES IN LIGHT OF SUCH PROSPECTIVE INVESTOR&rsquo;S OWN CIRCUMSTANCES.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 103 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->93<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="ja_003"></A>ENFORCEABILITY
OF CIVIL LIABILITIES</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
Company is an exempted company incorporated with limited liability under the laws of the Cayman Islands. We are incorporated in the Cayman
Islands because of certain benefits associated with being a Cayman Islands company, such as political and economic stability, an effective
judicial system, a favorable tax system, the absence of foreign exchange control or currency restrictions and the availability of professional
and support services. However, the Cayman Islands has a less developed body of securities laws as compared to the United States and provides
less protection for investors. In addition, investor may not have standing to sue Cayman Islands companies before the U.S. federal courts.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
of our current operations are conducted outside of the United States and all of our current assets are located outside of the United
States, with the majority of our operations and current assets being located in Hong Kong. All of the directors and executive officers
of our Company and the auditors of our Company reside outside the United States and substantially all of their assets are located outside
the United States. As a result, it may not be possible for investors to effect service of process within the United States upon us or
any such persons, or to enforce in the United States any judgment obtained in the U.S. courts against us or any of such persons, including
judgments based upon the civil liability provisions of the U.S. securities laws or any U.S. state or territory.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have appointed Cogency Global Inc., 122 East 42<SUP>nd</SUP> Street, 18<SUP>th</SUP> Floor, New York, NY 10168, as our agent upon whom
process may be served in any action brought against us under the securities laws of the United States.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Cayman
Islands</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Harney
Westwood &amp; Riegels, our counsel as to Cayman Islands law, has advised us that although there is no statutory enforcement in the Cayman
Islands of judgments obtained in the federal or state courts of the United States (and the Cayman Islands are not a party to any treaties
for the reciprocal enforcement or recognition of such judgments), the Cayman Islands Grand Court will at common law enforce final and
conclusive <I>in personam</I> judgments of state and/or federal courts of the United States of America (the &ldquo;Foreign Court&rdquo;)
of a debt or definite sum of money against the Company (other than a sum of money payable in respect of taxes or other charges of a like
nature, a fine or other penalty (which may include a multiple damages judgment in an anti-trust action) or where enforcement would be
contrary to public policy). The Grand Court of the Cayman Islands will also at common law enforce final and conclusive <I>in personam
</I>judgments of the Foreign Court that are non-monetary against the Company, for example, declaratory judgments ruling upon the true
legal owner of shares in a Cayman Islands company. The Grand Court will exercise its discretion in the enforcement of non-money judgments
by having regard to the circumstances, such as considering whether the principles of comity apply. To be treated as final and conclusive,
any relevant judgment must be regarded as res judicata by the Foreign Court. A debt claim on a foreign judgment must be brought within
six (6) years of the date of the judgment, and arrears of interest on a judgment debt cannot be recovered after six (6) years from the
date on which the interest was due. The Cayman Islands courts are unlikely to enforce a judgment obtained from the Foreign Court under
civil liability provisions of U.S. federal securities law if such a judgment is found by the courts of the Cayman Islands to give rise
to obligations to make payments that are penal or punitive in nature. Such a determination has not yet been made by the Grand Court of
the Cayman Islands. A Cayman Islands court may stay enforcement proceedings if concurrent proceedings are being brought elsewhere. A
judgment entered in default of appearance by a defendant who has had notice of the Foreign Court&rsquo;s intention to proceed may be
final and conclusive notwithstanding that the Foreign Court has power to set aside its own judgment and despite the fact that it may
be subject to an appeal the time-limit for which has not yet expired. The Grand Court may safeguard the defendant&rsquo;s rights by granting
a stay of execution pending any such appeal and may also grant interim injunctive relief as appropriate for the purpose of enforcement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Hong
Kong</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Neo
Solicitors, our counsel as to Hong Kong law, has advised us that there is currently no arrangement providing for the reciprocal enforcement
of judgements between Hong Kong and the United States, as such judgments of United States courts will not be directly enforced in Hong
Kong. However, under common law, a foreign judgment (including one from federal or state court in the United States) obtained against
the Company may generally be treated by the courts of Hong Kong as a cause of action in itself and sued upon as a debt between the parties.
In a common law action for enforcement of a foreign judgment, the judgment creditor has to prove that (a) the judgment is <I>in personam</I>;
(b) the judgment is in the nature of a monetary award; (c) the judgment is final and conclusive on the merits and has not been stayed
or satisfied in full; and (d) the judgement is from a court of competent jurisdiction. The defenses available to the defendant in a common
law action for enforcement of a foreign judgment include breach of natural justice, fraud and contrary to public policy of Hong Kong.
In order to enforce the foreign judgement at common law, fresh proceedings must be initiated in Hong Kong, which involves issuing a Writ
of Summons and Statement of Claim attaching the foreign judgment as proof of the debt.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
is uncertainty as to whether the courts of Hong Kong would: (i) recognize or enforce judgments of United States courts obtained against
us or our directors or officers predicated upon the civil liability provisions of the securities laws of the United States or any state
in the United States; or (ii) entertain original actions brought in Hong Kong against us or our directors or officers predicated upon
the securities laws of the United States or any state in the United States. Our Board is comprised of [five] directors, all executive
directors are located in Hong Kong. The directors are Mr. Cheung Lui, Mr. Jose Sfez, Mr. Lau King Sun, Ms. Luk Huen Ling Claire and Ms.
Yau Yin Hung.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
judgment of a court in the United States predicated upon U.S. federal or state securities laws may be enforced in Hong Kong at common
law by bringing an action in a Hong Kong court on that judgment for the amount due thereunder, and then seeking summary judgment on the
strength of the foreign judgment, provided that the foreign judgment, among other things, is: (i) for a debt or a definite sum of money
(not being taxes or similar charges to a foreign government taxing authority or a fine or other penalty); and (ii) final and conclusive
on the merits of the claim, but not otherwise. Such a judgment may not, in any event, be so enforced in Hong Kong if (a) it was obtained
by fraud; (b) the proceedings in which the judgment was obtained were opposed to natural justice; (c) its enforcement or recognition
would be contrary to the public policy of Hong Kong; (d) the court of the United States was not jurisdictionally competent; or (e) the
judgment was in conflict with a prior Hong Kong judgment.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Hong
Kong has no arrangement for the reciprocal enforcement of judgments with the United States. As a result, there is uncertainty as to the
enforceability in Hong Kong, in original actions or in actions for enforcement, of judgments of United States courts of civil liabilities
predicated solely upon the federal securities laws of the United States or the securities laws of any State or territory within the United
States.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 104 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->94<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="ja_004"></A>UNDERWRITING</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Eddid
Securities USA Inc. (&ldquo;Eddid&rdquo; or the &ldquo;underwriter&rdquo;), is acting as the underwriter of the Offering. We have entered
into an underwriting agreement with Eddid (the &ldquo;underwriting agreement&rdquo;) dated [&#9679;], 2024. Subject to the terms and
conditions of the underwriting agreement, we have agreed to sell to Eddid and Eddid has agreed to purchase, at the public Offering prices
per Ordinary Share, less the underwriting discounts set forth on the cover page of this prospectus, the number of Ordinary Share listed
next to its name in the following table:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: justify; font: 10pt Times New Roman, Times, Serif; width: 49%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Name</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Number
    of Ordinary Shares</B></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Eddid
    Securities USA Inc.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[&#9679;]</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Total</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
underwriter is Offering the Ordinary Shares subject to their acceptance of the Ordinary Shares from us and subject to prior sale. The
underwriting agreement provides that the obligations of the underwriter to pay for and accept delivery of the Ordinary Shares offered
by this prospectus are subject to the approval of certain legal matters by their counsel and to certain other conditions. The underwriter
is obligated to take and pay for all of the Ordinary Shares offered by this prospectus if any such shares are taken.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Eddid
has advised us that it proposes to offer the shares to the public at the public Offering price set forth on the cover page of this prospectus
and to certain dealers at that price less a concession not in excess of US$[&#9679;] per share. The underwriter may allow, and certain
dealers may re-allow, a discount from the concession not in excess of US$[&#9679;] per share to certain brokers and dealers. After this
Offering, the public Offering price, concession and reallowance to dealers may be reduced by Eddid. No such reduction shall change the
amount of proceeds to be received by us as set forth on the cover page of this prospectus. The securities are offered by the underwriter
as stated herein, subject to receipt and acceptance by them and subject to their right to reject any order in whole or in part. The underwriter
has informed us that it does not intend to confirm sales to any accounts over which it exercises discretionary authority.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Discounts,
Commission and Expenses</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
underwriting discounts are 7% of the initial public Offering price.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table shows the price per share and total public Offering price, underwriting discounts and commissions, and proceeds before
expenses to us.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 80%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: justify"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Per
                                                                                                     Ordinary Share</FONT></P></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; width: 80%"><FONT STYLE="font-family: Times New Roman, Times, Serif">Public Offering price</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 16%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD><TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Underwriting discounts and
    commissions <SUP>(1)</SUP></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Proceeds, before expenses, to us</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(1)</SUP></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Assumes
    an underwriting discount of 7%.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
underwriter proposes to offer the Ordinary Shares to the public at the public Offering prices set forth on the cover of this prospectus.
If all of the Ordinary Shares offered by us are not sold at the public Offering price, Eddid may change the Offering price and other
selling terms by means of a supplement to this prospectus.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have agreed to pay to the underwriter by deduction from the net proceeds of the Offering contemplated herein, a non-accountable expense
allowance equal to one percent (1%) of the gross proceeds received by us from the sale of the Ordinary Shares in this Offering.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have also agreed to pay $70,000 as an advance against out-of-pocket accountable expenses actually anticipated to be incurred by the underwriter.
We have agreed to pay or reimburse the underwriter certain of its out-of-pocket expenses related to the Offering up to an aggregate of
$300,000 (less amounts previously paid which will be returned to us to the extent the underwriter&rsquo; out-of-pocket accountable expenses
are not actually incurred in accordance with FINRA Rule 5110(g)(4)(A)), including, but not limited to &ldquo;road show&rdquo; expenses,
expenses of the underwriter&rsquo;s legal counsel and diligence and background checks on our directors, director nominees and executive
officers.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
estimate that the total expenses of the Offering payable by us, excluding the total underwriting discount, and including the above-referenced
advance to Eddid, will be approximately $[&#9679;].</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I></I></B></FONT></P>

<!-- Field: Page; Sequence: 105 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->95<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I></I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Right
of First Refusal</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have granted Eddid a right of first refusal, for a period of twelve months from [&#9679;], 2024, provided the Offering is completed,
to provide investment banking services to the Company in respect of securities being offered on the terms that are the same or more favorable
to the Company comparing to terms offered to the Company by other underwriters/ placement agents, including, without limitation, acting
as lead manager for any underwritten public Offering and as exclusive placement agent or initial purchaser in connection with any private
Offering of securities of the Company. In accordance with FINRA Rule 5110(g)(6)(A), such right of first refusal shall not have a duration
of more than three years from the commencement of sales of this Offering.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Indemnification</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have agreed to indemnify the underwriter against certain liabilities, including liabilities under the Securities Act and liabilities
arising from breaches of representations and warranties contained in the underwriting agreement, or to contribute to payments that the
underwriter may be required to make in respect of those liabilities.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Lock-Up
Agreements</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
officers, directors and principal shareholders (5% or more shareholders), except as one of the Resale Shareholders to the extent of their
participation in this Offering, have agreed, subject to certain exceptions, to a 180 days &ldquo;lock-up&rdquo; period from the closing
of this Offering with respect to the Ordinary Shares that they beneficially own, including the issuance of shares upon the exercise of
convertible securities and options that are currently outstanding or which may be issued. This means that, for a period of 180 days following
the closing of the Offering, such persons may not offer, sell, pledge or otherwise dispose of these securities without the prior written
consent of Eddid. We have also agreed, in the underwriting agreement, to similar restrictions on the issuance and sale of our securities
for [6] months following the closing of this Offering, subject to certain customary exceptions, without the prior written consent of
Eddid.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Eddid
has no present intention to waive or shorten the lock-up period; however, the terms of the lock-up agreements may be waived at its discretion.
In determining whether to waive the terms of the lock-up agreements, Eddid may base its decision on its assessment of the relative strengths
of the securities markets and companies similar to ours in general, and the trading pattern of, and demand for, our securities in general.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Leak-Out
Agreements</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Goldstone,
one of the Resale Shareholders selling [&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;] Ordinary Shares (&ldquo;<B>Goldstone Relevant
Resale Shares</B>&rdquo;) pursuant to the Resale Prospectus, entered into a leak-out agreement with the Company, pursuant to which Goldstone
has agreed not to sell the Goldstone Relevant Resale Shares for a period of 60 days after the date of the effective date of Company&rsquo;s
registration statement, except as follows:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
Goldstone may sell up to 50% of the Goldstone Relevant Resale Shares if (i) the Nasdaq Official Closing Price of the Ordinary Shares
of the Company as reported on nasdaq.com (&ldquo;NOCP&rdquo;) on any consecutive trading day equals or exceeds 125% of the offer price
per share in the initial public offer; and (ii) the average daily trading volume (as reported as the NLS Volume on nasdaq.com) (&ldquo;Trading
Volume&rdquo;) of the Ordinary Shares on Nasdaq over such two consecutive trading days equals or exceeds [&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;]
Ordinary Shares;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
Goldstone may sell the remaining 50% of the Goldstone Relevant Resale Shares if (i) the NOCP on any consecutive trading day equals or
exceeds 150% of the offer price per share in the initial public Offering; and (ii) the average daily Trading Volume of the Ordinary Shares
on Nasdaq over such two consecutive trading days equals or exceeds [&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;] Ordinary Shares.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the purpose of clarity, the price and volume amounts in the above subparagraphs (a) through (c) shall be subject to adjustment for sub-divisions,
consolidations or similar transactions affecting the Ordinary Shares following the effective date of the leak-out agreement. The conditions
in the above subparagraphs are mutually inclusive and one condition need not be met before the others take effect. For example, if the
offer price in this Offering is $[&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;], the average NOCP of the Ordinary Shares is $[&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;]
and the average Trading Volume of the Ordinary Shares on Nasdaq is [&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;] for any two consecutive
days, then all three of the above-mentioned conditions have been met and all of the Goldstone Relevant Resale Shares can be sold collectively.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 106 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->96<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Long
Vehicle, one of the Resale Shareholders selling [&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;] Ordinary Shares (&ldquo;<B>Long Vehicle
Relevant Resale Shares</B>&rdquo;) pursuant to the Resale Prospectus, entered into a leak-out agreement with the Company, pursuant to
which Long Vehicle has agreed not to sell the Long Vehicle Relevant Resale Shares for a period of 60 days after the date of the effective
date of Company&rsquo;s registration statement, except as follows:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
Long Vehicle may sell up to 50% of the Long Vehicle Relevant Resale Shares if (i) the Nasdaq Official Closing Price of the Ordinary Shares
of the Company as reported on nasdaq.com (&ldquo;NOCP&rdquo;) on any consecutive trading day equals or exceeds 125% of the offer price
per share in the initial public offer; and (ii) the average daily trading volume (as reported as the NLS Volume on nasdaq.com) (&ldquo;Trading
Volume&rdquo;) of the Ordinary Shares on Nasdaq over such two consecutive trading days equals or exceeds [&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;]
Ordinary Shares;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
Long Vehicle may sell the remaining 50% of the Long Vehicle Relevant Resale Shares if (i) the NOCP on any consecutive trading day equals
or exceeds 150% of the offer price per share in the initial public Offering; and (ii) the average daily Trading Volume of the Ordinary
Shares on Nasdaq over such two consecutive trading days equals or exceeds [&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;] Ordinary
Shares.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the purpose of clarity, the price and volume amounts in the above subparagraphs (a) through (c) shall be subject to adjustment for sub-divisions,
consolidations or similar transactions affecting the Ordinary Shares following the effective date of the leak-out agreement. The conditions
in the above subparagraphs are mutually inclusive and one condition need not be met before the others take effect. For example, if the
offer price in this Offering is $[&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;], the average NOCP of the Ordinary Shares is $[ ]
and the average Trading Volume of the Ordinary Shares on Nasdaq is [&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;] for any two consecutive
days, then all three of the above-mentioned conditions have been met and all of the Long Vehicle Relevant Resale Shares can be sold collectively.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Nasdaq
Listing</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
plan to have our Ordinary Shares approved for listing on the Nasdaq under the symbol &ldquo;[&#9679;].&rdquo; We make no representation
that such application will be approved or that our Ordinary Shares will trade on such market either now or at any time in the future;
notwithstanding the foregoing, we will not close this Offering unless such Ordinary Shares will be so listed at completion of this Offering.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Electronic
Offer, Sale, and Distribution of Securities</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
prospectus in electronic format may be made available on the websites maintained by one or more of the underwriters or selling group
members. Eddid may agree to allocate a number of shares to underwriters and selling group members for sale to their online brokerage
account holders. Internet distributions will be allocated by the underwriters and selling group members that will make internet distributions
on the same basis as other allocations. Other than the prospectus in electronic format, the information on these websites is not part
of, nor incorporated by reference into, this prospectus or the Registration Statement of which this prospectus forms a part, has not
been approved or endorsed by us, and should not be relied upon by investors.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any
underwriter who is a qualified market maker on the Nasdaq may engage in passive market making transactions on the Nasdaq in accordance
with Rule 103 of Regulation M, during the Business Day prior to the pricing of the Offering, before the commencement of offers or sales.
Passive market makers must comply with applicable volume and price limitations and must be identified as passive market makers. In general,
a passive market maker must display its bid at a price not in excess of the highest independent bid for such security; if all independent
bids are lowered below the passive market maker&rsquo;s bid, however, the passive market maker&rsquo;s bid must then be lowered when
certain purchase limits are exceeded.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>No
Prior Public Market</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prior
to this Offering, there has been no public market for our securities and the public Offering price for our Ordinary Shares will be determined
through negotiations between us and the Representative. Among the factors to be considered in these negotiations will be prevailing market
conditions, our financial information, market valuations of other companies that we and Eddid believe to be comparable to us, estimates
of our business potential, the present state of our development and other factors deemed relevant. The Offering price for our Ordinary
Shares in this Offering has been arbitrarily determined by the Company in its negotiations with the underwriters and does not necessarily
bear any direct relationship to the assets, operations, book or other established criteria of value of the Company.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<!-- Field: Page; Sequence: 107 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->97<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Price
Stabilization, Short Positions and Penalty Bids</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Until
the distribution of the Ordinary Shares offered by this prospectus is completed, rules of the SEC may limit the ability of the underwriters
to bid for and to purchase our Ordinary Shares. As an exception to these rules, the underwriters may engage in transactions effected
in accordance with Regulation M under the Exchange Act that are intended to stabilize, maintain or otherwise affect the price of our
Ordinary Shares. The underwriters may engage in over-allotment sales, syndicate covering transactions, stabilizing transactions and penalty
bids in accordance with Regulation M.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;
Stabilizing transactions consist of bids or purchases made by the managing underwriter for the purpose of preventing or slowing a decline
in the market price of our securities while this Offering is in progress.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;
Short sales and over-allotments occur when the managing underwriter, on behalf of the underwriting syndicate, sells more of our shares
than they purchase from us in this Offering. In order to cover the resulting short position, the managing underwriter may engage in syndicate
covering transactions. There is no contractual limit on the size of any syndicate covering transaction. The underwriters will deliver
a prospectus in connection with any such short sales. Purchasers of shares sold short by the underwriters are entitled to the same remedies
under the federal securities laws as any other purchaser of units covered by the registration statement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;
Syndicate covering transactions are bids for or purchases of our securities on the open market by the managing underwriter on behalf
of the underwriters in order to reduce a short position incurred by the managing underwriter on behalf of the underwriters.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;
A penalty bid is an arrangement permitting the managing underwriter to reclaim the selling concession that would otherwise accrue to
an underwriter if the Ordinary Shares originally sold by the underwriter were later repurchased by the managing underwriter and therefore
was not effectively sold to the public by such underwriter.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Stabilization,
syndicate covering transactions and penalty bids may have the effect of raising or maintaining the market price of our Ordinary Shares
or preventing or retarding a decline in the market price of our Ordinary Shares. As a result, the price of our Ordinary Shares may be
higher than the price that might otherwise exist in the open market.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Neither
we nor the Selling Shareholder nor the underwriters make any representation or prediction as to the effect that the transactions
described above may have on the prices of our Ordinary Shares. These transactions may occur on the Nasdaq or on any trading market. If
any of these transactions are commenced, they may be discontinued without notice at any time.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Other
Activities and Relationships</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
underwriters and certain of their affiliates are full service financial institutions engaged in various activities, which may include
securities trading, commercial and investment banking, financial advisory, investment management, investment research, principal investment,
hedging, financing and brokerage activities. Some of the underwriters and certain of their affiliates may in the future engage in investment
banking and other commercial dealings in the ordinary course of business with us and our affiliates, for which they may in the future
receive customary fees, commissions and expenses.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition, in the ordinary course of their business activities, the underwriters and their affiliates may make or hold a broad array of
investments and actively trade debt and equity securities (or related derivative securities) and financial instruments (including bank
loans) for their own account and for the accounts of their customers. Such investments and securities activities may involve securities
and/or instruments of ours or our affiliates. The underwriters and their affiliates may also make investment recommendations and/or publish
or express independent research views in respect of such securities or financial instruments and may hold, or recommend to customers
that they acquire, long and/or short positions in such securities and instruments.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Offers
Outside the United States</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other
than in the United States, no action has been taken by us or the underwriters that would permit a public Offering of the Ordinary Shares
offered by this prospectus in any jurisdiction where action for that purpose is required. The Ordinary Shares offered by this prospectus
may not be offered or sold, directly or indirectly, nor may this prospectus or any other Offering material or advertisements in connection
with the offer and sale of any such shares be distributed or published in any jurisdiction, except under circumstances that will result
in compliance with the applicable rules and regulations of that jurisdiction. Persons into whose possession this prospectus comes are
advised to inform themselves about and to observe any restrictions relating to the Offering and the distribution of this prospectus.
This prospectus does not constitute an offer to sell or a solicitation of an offer to buy any Ordinary Shares offered by this prospectus
in any jurisdiction in which such an offer or a solicitation is unlawful.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 108 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->98<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><BR STYLE="clear: both"></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="ja_005"></A>EXPENSES
RELATED TO THIS OFFERING</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Set
forth below is an itemization of the total expenses, excluding underwriting discounts, which are expected to be incurred by us in connection
with the offer and sale of the Ordinary Shares by us and the Selling Shareholder. With the exception of the SEC registration fee, the
Financial Industry Regulatory Authority (&ldquo;FINRA&rdquo;) filing fee and the Nasdaq entry and listing fee, all amounts are estimates.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="CENTER" STYLE="border-collapse: collapse; width: 90%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 77%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">SEC Registration Fee</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 4%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">US$</FONT></TD><TD STYLE="width: 16%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">FINRA Filing Fee</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">US$</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Nasdaq Listing Fee</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">US$</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Printing and engraving expenses</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">US$</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Legal fees and expenses</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">US$</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Accounting fees and expenses</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">US$</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Miscellaneous</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">US$</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Total</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">US$</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">These
expenses will be borne by us.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 109 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->99<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="ja_006"></A>LEGAL
MATTERS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are being represented by TroyGould PC with respect to certain legal matters of U.S. federal securities. The validity of the Ordinary
Shares offered in this Offering and certain legal matters as to Cayman Islands law will be passed upon for us by Harney Westwood
&amp; Riegels. Legal matters as to Hong Kong law will be passed upon for us by Neo Solicitors and legal matters as to the PRC
will be passed upon for us by Guangdong Wesley Law Firm. Certain legal matters of United States federal securities in
connection with this Offering will be passed upon for the underwriters by Sichenzia Ross Ference Carmel LLP.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 110 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->100<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="ja_007"></A>EXPERTS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
financial statements as of September 30, 2023 and 2022, and for each of the two years in the period ended September 30, 2023 and 2022
included in this prospectus have been audited by ARK Pro CPA &amp; Co, an independent registered public accounting firm, as stated in
their report appearing herein (which report expresses an unqualified opinion on the financial statements). Such financial statements
have been so included in reliance upon the report of such firm given upon the authority of such firm as experts in accounting and auditing.
The office of ARK Pro CPA &amp; Co is located at Unit 1602-3, 16<SUP>th</SUP> Floor, Stelux House, 698 Prince Edward Road East, San Po
Kong, Kowloon, Hong Kong.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 111 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->101<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="ja_008"></A>WHERE
YOU CAN FIND MORE INFORMATION</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have filed a registration statement, including relevant exhibits, with the SEC on Form F-1 under the Securities Act with respect to the
underlying Ordinary Shares to be sold in this Offering. For the purposes of this section, the term &ldquo;Registration Statement&rdquo;
means the original registration statement and any and all amendments thereto including the schedules and exhibits to the original registration
statement or any amendment. This prospectus, which constitutes a part of the Registration Statement on Form F-1, does not contain all
of the information contained in the Registration Statement. You should read our Registration Statements and their exhibits and schedules
for further information with respect to us and our Ordinary Shares.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Immediately
upon the effectiveness of the Registration Statement on Form F-1 of which this prospectus forms a part, we will become subject to periodic
reporting and other informational requirements of the Exchange Act as applicable to foreign private issuers. Accordingly, we will be
required to file reports, including annual reports on Form 20-F, and other information with the SEC. All information filed with the SEC,
including the Registration Statement, can be obtained over the Internet at the SEC&rsquo;s website at <U>www.sec.gov</U> or inspected
and copied at the public reference facilities maintained by the SEC at 100 F Street, N.E., Washington, D.C. 20549. You can request copies
of documents, upon payment of a duplicating fee, by writing to the SEC.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
a foreign private issuer, we are exempt under the Exchange Act from, among other things, the rules prescribing the furnishing and content
of proxy statements, and our executive officers, directors and principal shareholders are exempt from the reporting and short-swing profit
recovery provisions contained in Section 16 of the Exchange Act. In addition, we will not be required under the Exchange Act to file
periodic reports and financial statements with the SEC as frequently or as promptly as U.S. companies whose securities are registered
under the Exchange Act. As we are a foreign private issuer, we will be required to file our annual report on Form 20-F within 120 days
of the end of each year. However, we intend to furnish the depositary with our annual reports, which will include a review of operations
and annual audited combined financial statements prepared in conformity with U.S. GAAP, and all notices of shareholders&rsquo; meetings
and other reports and communications that are made generally available to our shareholders.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 112 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->102<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>707
CAYMAN HOLDINGS LIMITED AND SUBSIDIARIES</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="ja_009"></A>INDEX
TO COMBINED FINANCIAL STATEMENTS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt; padding-left: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1.5pt; width: 0.1in; padding-left: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 1in; padding-left: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Page</B></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#nj_001">Report
    of independent Registered Public Accounting Firm</A> (PCAOB ID: 3299)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-2
    </FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="#nj_002"><FONT STYLE="font-size: 10pt">Combined
    Balance Sheets</FONT></A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-3</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 7.4pt; text-indent: -7.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="#nj_003"><FONT STYLE="font-size: 10pt">Combined
    Statements of Operations </FONT></A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-4</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 7.4pt; text-indent: -7.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="#nj_004"><FONT STYLE="font-size: 10pt">Combined
    Statements of Changes in Shareholders&rsquo; Equity</FONT></A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-5</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 7.4pt; text-indent: -7.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="#nj_005"><FONT STYLE="font-size: 10pt">Combined
    Statements of Cash Flows</FONT></A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-6</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 7.4pt; text-indent: -7.4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="#nj_006"><FONT STYLE="font-size: 10pt">Notes
    to Combined Financial Statements</FONT></A></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-7
    to F-20</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 113; Options: NewSection; Value: 1 -->
    <DIV STYLE="margin-top: 0pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: justify; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="nj_001"></A>REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">To:
the Board of directors and Stockholders of</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">707
Cayman Holdings Limited and Subsidiaries</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Opinion
on the Financial Statements</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have audited the accompanying combined balance sheets of 707 Cayman Holdings Limited and Subsidiaries (&ldquo;the Company&rdquo;) as
of September 30, 2023 and 2022, and the related combined statements of income and comprehensive income, change in stockholders&rsquo;
equity and cash flows for each of the years in the two years in the period ended September 30, 2023, and the related notes (collectively
referred to as the &ldquo;financial statements&rdquo;). In our opinion, the financial statements present fairly, in all material respects,
the financial position of the Company as of September 30, 2023 and 2022, and the results of its operations and its cash flows for each
of the years in the two years in the period ended September 30, 2023, in conformity with accounting principles generally accepted in
the United States of America.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Basis
for Opinion</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">These
financial statements are the responsibility of the Company&rsquo;s management. Our responsibility is to express an opinion on these financial
statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United
States) (&ldquo;PCAOB&rdquo;) and required to be independent with respect to the Company in accordance with the U.S. federal securities
laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
conducted our audits in accordance with standards of the PCAOB. Those standards require that we plan and perform the audits to obtain
reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company
is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits,
we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion
on the effectiveness of the Company&rsquo;s internal control over financial reporting. Accordingly, we express no such opinion.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
audits included performing procedures to assess the risks of material misstatements of the financial statements, whether due to error
or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding
the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant
estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide
a reasonable basis for our opinion.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 50%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
    ARK Pro CPA &amp; Co</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 50%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">ARK
    Pro CPA &amp; Co</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">PCAOB
    ID: 3299</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
    have served as the Company&rsquo;s auditor since 2024.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Hong
Kong, China</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">April
9,</FONT> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> 2024</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 114 -->
    <DIV STYLE="margin-top: 0pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: justify; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="nj_002"></A>707
CAYMAN HOLDINGS LIMITED AND SUBSIDIARIES</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>COMBINED
BALANCE SHEETS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="10" STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
    of September 30,</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2022</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2023</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2023</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">HKD</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">HKD</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">ASSETS</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current
    assets:</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 46%; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cash
    and cash equivalents</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">16,105,674</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">12,750,082</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,624,214</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts
    receivable, third parties</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,314,886</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7,158,728</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">911,940</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts
    receivable, related parties</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">717,208</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">91,364</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amount
    due from a shareholder</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7,850</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amount
    due from a related party</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">63,388</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,829,476</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">487,831</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deposit,
    prepayments, and other receivables</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,402,614</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,669,916</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">212,728</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total
    current assets</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">18,894,412</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">26,125,410</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,328,077</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-current
    assets:</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Plant
    and equipment, net</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">175,119</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">852,992</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">108,662</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Right-of-use
    assets, net</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">9,402,318</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,197,748</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Rental
    deposit</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">862,464</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">109,869</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total
    non-current assets</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">175,119</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">11,117,774</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,416,279</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">TOTAL
    ASSETS</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">19,069,531</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">37,243,184</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4,744,356</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">LIABILITIES
    AND SHAREHOLDERS&rsquo; EQUITY</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current
    liabilities:</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts
    payable</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">11,442,870</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">14,858,512</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,892,804</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"> Customer deposits </TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"> &nbsp; </TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"> &nbsp; </TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><P STYLE="margin: 0"> 1,795,881 </P></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"> &nbsp; </TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"> &nbsp; </TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"> &nbsp; </TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><P STYLE="margin: 0"> 783,326 </P></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"> &nbsp; </TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"> &nbsp; </TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"> &nbsp; </TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><P STYLE="margin: 0"> 99,787 </P></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"> &nbsp; </TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accrued
    liabilities and other payables</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">515,524</FONT> </TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">974,368</FONT> </TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">124,123</FONT> </TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amounts
    due to related parties</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,060,000</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,422,910</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">436,039</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amount
    due to a shareholder</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,692,150</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">342,949</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Bills
    payable</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">730,353</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">93,039<FONT STYLE="font-size: 10pt">&nbsp;</FONT></FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lease
    liabilities</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,004,702</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">382,765</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Income
    tax payable</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">169,794</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,182,290</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">150,610</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total
    current liabilities</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">16,984,069</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">27,648,611</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,522,116</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Long-term
    liabilities:</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lease
    liabilities</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">6,648,060</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">846,887</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total
    long-term liabilities</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">6,648,060</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">846,887</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">TOTAL
    LIABILITIES</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">16,984,069</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">34,296,671</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4,369,003</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Commitments
    and contingencies</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&mdash;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&mdash;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&mdash;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholders&rsquo;
    equity:</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ordinary
    share, US$0.001 par value, 500,000,000 shares authorized, 999,999 shares issued and outstanding as of September 30, 2022 and 2023*</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7,850</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7,850</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,000</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Retained
    earnings</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,077,612</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,938,663</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">374,353</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total
    shareholders&rsquo; equity</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,085,462</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,946,513</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">375,353</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; text-indent: -5.9pt; padding-left: 5.9pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">TOTAL
    LIABILITIES AND SHAREHOLDERS&rsquo; EQUITY</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">19,069,531</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">37,243,184</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4,744,356</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">*
The shares amounts are presented on a retroactive basis, due to group reorganization (see Note 1).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">See
accompanying notes to the combined financial statements.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 115 -->
    <DIV STYLE="margin-top: 0pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: justify; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="nj_003"></A>707
CAYMAN HOLDINGS LIMITED AND SUBSIDIARIES</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>COMBINED
STATEMENTS OF OPERATIONS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>AND
COMPREHENSIVE INCOME</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="10" STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Years
    ended September 30,</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2022</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HKD</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HKD</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">USD</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Revenues,
    net</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 46%; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Revenue
    from external customers</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">38,104,534</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">83,130,627</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">10,589,889</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Revenue
    from related party</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">865,816</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">110,295</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">38,104,534</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">83,996,443</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">10,700,184</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Cost
    of revenue</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(31,105,559</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(66,496,755</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(8,470,924</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Gross
    profit</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">6,998,975</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">17,499,688</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2,229,260</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Operating
    expenses:</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Sales
    and distribution expenses, third parties</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(37,608</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(547,544</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(69,750</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Sales
    and distribution expenses, related party</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(2,040,000</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(2,040,000</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(259,873</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Personnel
    and benefit costs</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(2,011,888</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(4,899,068</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(624,085</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">General
    and administrative expenses</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(602,788</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(2,389,880</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(304,443</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Total
    operating expenses</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(4,692,284</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(9,876,492</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(1,258,151</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Income
    from operations</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2,306,691</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">7,623,196</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">971,109</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Other
    income (expense):</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Interest
    income</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">29</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">914</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">116</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Interest
    expense</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(55,363</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(7,053</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Government
    subsidies</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">43,200</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">4,800</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">611</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Sundry
    income</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Total
    other income, net</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">43,229</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(49,649</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(6,326</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Income
    before income taxes</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2,349,920</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">7,573,547</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">964,783</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Income
    tax expense</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(169,794</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(1,012,496</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(128,980</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">NET
    INCOME</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2,180,126</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">6,561,051</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">835,803</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Weighted
    Average Number of Ordinary Shares:</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Basic
    and diluted *</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">999,999</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">999,999</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">999,999</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">NET
    INCOME PER SHARE &ndash; BASIC AND DILUTED</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2.18</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">6.56</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">0.84</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">*
The shares amounts are presented on a retroactive basis, due to group reorganization (see Note 1).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">See
accompanying notes to the combined financial statements.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 116 -->
    <DIV STYLE="margin-top: 0pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: justify; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="nj_004"></A>707
CAYMAN HOLDINGS LIMITED AND SUBSIDIARIES</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>COMBINED
STATEMENTS OF CHANGES IN SHAREHOLDERS&rsquo; EQUITY</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>



<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="6" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Ordinary
    Shares</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">(Accumulated losses)</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Total shareholders&rsquo;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">No.
                                            of</FONT></P>
                                               <P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">shares
                                            *</FONT></P></TD><TD STYLE="padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Amount</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">retained</FONT></P>
                                                                                <P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">earnings</FONT></P></TD><TD STYLE="padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">(deficit)</FONT></P>
                                                                                <P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">equity</FONT></P></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HKD</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HKD</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HKD</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; width: 40%"><FONT STYLE="font-family: Times New Roman, Times, Serif">Balance as of October 1, 2021</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 11%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">999,999</FONT></TD><TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 11%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">7,850</FONT></TD><TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 11%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(102,514</FONT></TD><TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 11%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(94,664</FONT></TD><TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Net income for the year</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2,180,126</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2,180,126</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Balance as of September 30, 2022</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">999,999</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">7,850</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2,077,612</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2,085,462</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Dividend distribution</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(5,700,000</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(5,700,000</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Net income for the year</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">6,561,051</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">6,561,051</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Balance as of September 30, 2023</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">999,999</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">7,850</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2,938,663</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2,946,513</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Balance as of September 30, 2023 (US$)</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">999,999</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">1,000</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">374,353</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">375,353</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">*
The shares amounts are presented on a retroactive basis, due to group reorganization (see Note 1).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">See
accompanying notes to the combined financial statements.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 117 -->
    <DIV STYLE="margin-top: 0pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: justify; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="nj_005"></A>707
CAYMAN HOLDINGS LIMITED AND SUBSIDIARIES</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>COMBINED
STATEMENTS OF CASH FLOWS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 59.3pt; text-align: justify; text-indent: 20pt"></P>


<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="10" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Years
    ended September 30,</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2022</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HKD</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HKD</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">USD</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-weight: bold; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Cash flows from operating
    activities:</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="width: 46%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Net income</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2,180,126</FONT></TD><TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">6,561,051</FONT></TD><TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">835,803</FONT></TD><TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 10pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Adjustments to reconcile
    net income to net cash provided by operating activities</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 10pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Depreciation of plant and
    equipment</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">26,223</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">177,715</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">22,639</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 10pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Non-cash lease expense</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">390,444</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">49,738</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Change in operating assets and liabilities:</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 10pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Accounts receivable</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(1,078,304</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(6,561,050</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(835,803</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 10pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Deposits, prepayments,
    and other receivables</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(1,397,221</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(1,129,766</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(143,921</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 10pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Accounts payable</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">11,379,443</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">3,415,642</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">435,114</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 10pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Bills payable</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">730,353</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">93,039</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 10pt; text-align: left"> Customer deposits </TD><TD STYLE="text-align: justify"> &nbsp; </TD>
    <TD STYLE="text-align: left"> &nbsp; </TD><TD STYLE="text-align: right"><P STYLE="margin: 0"> 1,658,405 </P></TD><TD STYLE="text-align: left"> &nbsp; </TD><TD STYLE="text-align: right"> &nbsp; </TD>
    <TD STYLE="text-align: left"> &nbsp; </TD><TD STYLE="text-align: right"><P STYLE="margin: 0"> (1,012,555 </P></TD><TD STYLE="text-align: left"> ) </TD><TD STYLE="text-align: right"> &nbsp; </TD>
    <TD STYLE="text-align: left"> &nbsp; </TD><TD STYLE="text-align: right"> (128,988 </TD><TD STYLE="text-align: left"> ) </TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 10pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Accrued liabilities and
    other payables</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"> <FONT STYLE="font-family: Times New Roman, Times, Serif">470,455</FONT> </TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"> <FONT STYLE="font-family: Times New Roman, Times, Serif">458,844</FONT> </TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"> <FONT STYLE="font-family: Times New Roman, Times, Serif">58,451</FONT> </TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 10pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Amounts due from related
    parties</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"> <FONT STYLE="font-family: Times New Roman, Times, Serif">1,976,612</FONT> </TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"> <FONT STYLE="font-family: Times New Roman, Times, Serif">(3,403,178</FONT> </TD><TD STYLE="text-align: left">)<FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"> <FONT STYLE="font-family: Times New Roman, Times, Serif">(433,526</FONT> </TD><TD STYLE="text-align: left"> ) </TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 10pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Lease liabilities</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(140,000</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(17,834</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1.5pt; padding-left: 10pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Income
    tax payable</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">169,794</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">1,012,496</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">128,980</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Net cash provided by
    operating activities</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">15,385,533</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">499,996</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">63,692</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-weight: bold; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Cash flows from investing
    activities:</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1.5pt; padding-left: 10pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Purchase
    of plant and equipment</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(192,889</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(855,588</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(108,992</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Net cash used in investing
    activities</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(192,889</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(855,588</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(108,992</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-weight: bold; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Cash flows from financing
    activities:</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1.5pt; padding-left: 10pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Advance
    to a shareholder</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(3,000,000</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(382,164</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Net cash provided by
    financing activities</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(3,000,000</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(382,164</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-weight: bold; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Net change in cash and cash
    equivalent</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">15,192,644</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(3,355,592</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(427,464</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">BEGINNING OF YEAR</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">913,030</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">16,105,674</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2,051,678</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 2.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">END OF YEAR</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">16,105,674</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">12,750,082</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">1,624,214</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-weight: bold; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">SUPPLEMENTAL CASH FLOW INFORMATION:</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Cash paid for income taxes</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 2.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Cash paid for interest</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-weight: bold; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Non-cash investing and financing
    activities:</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 2.5pt; padding-left: 10pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Special
    dividends to the shareholder offset against amount due from the shareholder</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">3,000,000</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">382,164</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 59.3pt; text-align: justify; text-indent: -59.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 59.3pt; text-align: justify; text-indent: -59.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">See
accompanying notes to the combined financial statements.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 59.3pt; text-align: justify; text-indent: -59.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 118 -->
    <DIV STYLE="margin-top: 0pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: justify; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="nj_006"></A>707
CAYMAN HOLDINGS LIMITED AND SUBSIDIARIES</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>NOTES
TO COMBINED FINANCIAL STATEMENTS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 59.35pt; text-align: justify; text-indent: -59.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 59.35pt; text-align: justify; text-indent: -59.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>NOTE
1 &#65293; BUSINESS OVERVIEW AND BASIS OF PRESENTATION</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">707
Cayman Holdings Limited (&ldquo;the Company&rdquo;) was incorporated in Cayman Islands (&ldquo;Cayman&rdquo;) on February 2, 2024. The
Company through its subsidiaries (collectively referred to as the &ldquo;Company&rdquo;) are principally engaged in (i) the sale of quality
apparel products and (ii) the provision in supply chain management total solutions, among the customers throughout Western Europe, North
America and the Middle East. The operation is mainly based in Hong Kong.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Description
of subsidiaries incorporated and controlled by the Company:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: justify; width: 25%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name </FONT></TD>
    <TD STYLE="text-align: justify; width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid; width: 45%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Background</FONT></TD>
    <TD STYLE="text-align: justify; width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid; width: 26%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ownership</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: justify; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Beta Alpha Holdings Limited (&ldquo;Beta Alpha&rdquo;)</FONT></TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679; BVI company</FONT></TD>
    <TD STYLE="text-align: justify; vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">100% owned by the Company</FONT></TD></TR>
  <TR>
    <TD STYLE="text-align: justify; vertical-align: top">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679; Incorporated on February 14, 2024</FONT></TD>
    <TD STYLE="text-align: justify; vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: justify; vertical-align: top">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679; Issued and outstanding 1 ordinary share for US$1</FONT></TD>
    <TD STYLE="text-align: justify; vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679; Investment holding&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: justify; vertical-align: top; padding-right: 3.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">707 International Limited (&ldquo;707IL&rdquo;)</FONT></TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679; Hong Kong company</FONT></TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">100% owned by Mr. Cheung</FONT></TD></TR>
  <TR>
    <TD STYLE="text-align: justify; vertical-align: top; padding-right: 3.5pt">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679; Incorporated on January 4, 2021</FONT></TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: top">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: justify; vertical-align: top; padding-right: 3.5pt">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom"></TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679; Issued and outstanding 10,000 Ordinary Shares for HK$10,000</FONT></TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: top">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: justify; vertical-align: top; padding-right: 3.5pt">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679; Sale and distribution of fashion apparel</FONT></TD>
    <TD STYLE="text-align: justify; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: justify; vertical-align: top">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Reorganization</U></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Since
February 2024, the Company anticipated several transactions for the purposes of a group reorganization (&ldquo;Group Reorganization&rdquo;).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prior
to a Group Reorganization, 707IL was held as to 100% by Mr. Cheung Lui (&ldquo;Mr. Cheung&rdquo;). Upon completion of Group Reorganization,
JME International Holdings Limited, who is controlled by Mr. Cheung, ultimately owns 999,999 shares of the Company and 707IL will
become an indirectly-owned subsidiary of the Company.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the years presented in these combined financial statements, the control of these entities has been demonstrated by Mr. Cheung, as a sole
owner, as if the Group Reorganization had taken place at the beginning of the earlier date presented. Accordingly, the combination has
been treated as a corporate restructuring of entities under common control and thus the current capital structure has been retroactively
presented in prior periods as if such structure existed at that time and in accordance with ASC 805-50-45-5, the entities under common
control are presented on a combined basis for all periods to which such entities were under common control. The combination of the Company
and its subsidiaries has been accounted for at historical cost and prepared on the basis as if the aforementioned transactions had become
effective as of the beginning of the first period presented in the accompanying combined financial statements.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 58.5pt; text-align: justify; text-indent: -59.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>NOTE
2 &#65293; SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">These
accompanying combined financial statements reflect the application of certain significant accounting policies as described in this note
and elsewhere in the accompanying combined financial statements and notes.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Basis
                                            of Presentation</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
accompanying combined financial statements have been prepared in accordance with accounting principles generally accepted in the United
States of America (&ldquo;U.S. GAAP&rdquo;) and applicable rules and regulations of the U.S. Securities and Exchange Commission (the
&ldquo;SEC&rdquo;).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
combined financial statements include the financial statements of the Company and its subsidiaries. All significant inter-company balances
and transactions within the Company have been eliminated upon combination.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 119 -->
    <DIV STYLE="margin-top: 0pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: justify; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Use
                                            of Estimates and Assumptions</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
preparation of combined financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that
affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities as of the date of the combined
financial statements and the reported amounts of revenues and expenses during the years presented. Significant accounting estimates reflected
in the Company&rsquo;s combined financial statements include the useful lives of plant and equipment, impairment of long-lived assets,
allowance for estimated credit losses, revenue recognition, retirement plan cost, leases, income tax provision, deferred taxes and uncertain
tax position.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
inputs into the management&rsquo;s judgments and estimates consider the economic implications of the Pandemic on the Company&rsquo;s
critical and significant accounting estimates. Actual results could differ from these estimates.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Foreign
                                            Currency Transaction</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">Transactions
denominated in currencies other than the functional currency are recorded based on exchange rates at the time such transactions arise
with the impact of subsequent changes in such rates reflected in the income statement. The functional currency of the Company
is the Hong Kong Dollar (&ldquo;HK$&rdquo; or &ldquo;HKD&rdquo;).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Convenience
                                            Translation</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Translations
of amounts in the combined balance sheets, combined statements of income and comprehensive income, and combined statements of cash flows
from HK$ into US$ as of and for the year ended September 30, 2023 are solely for the convenience of the readers and were calculated at
the rate of US$ = HK$7.85. No representation is made that the HK$ amounts could have been, or could be, converted, realized, or settled
into US$ at such rate or at any other rate.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cash
                                            and Cash Equivalents</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cash
and cash equivalents consist primarily of cash in readily available checking and saving accounts. They consist of highly liquid investments
that are readily convertible to cash and that mature within three months or less from the date of purchase. The carrying amounts approximate
fair value due to the short maturities of these instruments.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts
                                            Receivable</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">Accounts
receivable are recorded at the gross billing amount less an allowance for any uncollectible accounts due from the customers. Accounts
receivable do not bear interest and are considered overdue after 90 days from the date of sale invoices. The Company records impairment
losses for accounts receivable based on assessments of the recoverability of the accounts receivable and individual account analysis,
including the current creditworthiness and the past collection history of each customer and current economic industry trends. Impairments
arise when there is objective evidence indicating that the balances may not be collectible. The identification of bad and doubtful debts,
in particular of a loss event, requires the use of judgment and estimates, which involve the estimates of specific losses on individual
exposures, as well as a provision on historical trends of collections. Based on analysis of customers&rsquo; credit and ongoing relationship,
management makes conclusions about whether any balances outstanding at the end of the period will be deemed non-collectible on an individual
basis and on aging analysis basis. The provision is recorded against accounts receivables balances, with a corresponding charge recorded
in the combined statements of operations and comprehensive income. Delinquent account balances are written off against the allowance
for </FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">estimated credit losses <FONT STYLE="background-color: white">after
management has determined that the likelihood of collection is not probable.</FONT></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">As
of September 30, 2022 and 2023, no allowances for </FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">estimated
credit losses <FONT STYLE="background-color: white">are recorded as the Company considers all of the outstanding accounts receivable
fully collectible in the foreseeable future.</FONT></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 120 -->
    <DIV STYLE="margin-top: 0pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: justify; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Plant
                                            and Equipment</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Plant
and equipment are stated at cost less accumulated depreciation and accumulated impairment losses, if any. Depreciation is calculated
on the straight-line basis over the following expected useful lives from the date on which they become fully operational and after taking
into account their estimated residual values:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 49%; padding-right: 0pt; padding-left: 0pt; text-align: left; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-right: 0pt; padding-left: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 49%; padding-right: 0pt; padding-left: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Expected
    useful life</U></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0pt; text-align: left; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Leasehold
    improvements</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shorter
    of 3 years or the term of lease</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0pt; text-align: left; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Office
    equipment</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5
    years</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0pt; text-align: left; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Motor
    vehicle</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5
    years</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0pt; text-align: left; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Computer
    equipment</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3
    years</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expenditures
for maintenance and repairs are charged to earnings as incurred, while additions, renewals and betterments, which are expected to extend
the useful life of assets, are capitalized. When assets have retired or sold, the cost and related accumulated depreciation are removed
from the accounts and any resulting gain or loss is recognized in the results of operations.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Impairment
                                            of Long-Lived Assets</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
accordance with the provisions of ASC Topic 360, <I>Impairment or Disposal of Long-Lived Assets</I>, all long-lived assets such as plant
and equipment owned and held by the Company are reviewed for impairment whenever events or changes in circumstances indicate that the
carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is evaluated by a comparison of the
carrying amount of an asset to its estimated future undiscounted cash flows expected to be generated by the asset. If such assets are
considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amounts of the assets exceed
the fair value of the assets. No impairment losses were recognized for the years ended September 30, 2022 and 2023.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue
                                            Recognition</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company receives revenue from contracts with customers, which are accounted for in accordance with Accounting Standards Update (&ldquo;ASU&rdquo;)
No. 2014-09, <I>Revenue from Contracts with Customers (Topic 606)</I> (&ldquo;ASC 606&rdquo;).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">ASC
Topic 606 provided the following overview of how revenue is recognized from the Company&rsquo;s contracts with customers: The Company
recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to
which the Company expects to be entitled in exchange for those goods or services.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Step
1: Identify the contract(s) with a customer.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Step
2: Identify the performance obligations in the contract.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Step
3: Determine the transaction price &ndash; The transaction price is the amount of consideration in a contract to which an entity expects
to be entitled in exchange for transferring promised goods or services to a customer.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Step
4: Allocate the transaction price to the performance obligations in the contract &ndash; Any entity typically allocates the transaction
price to each performance obligation on the basis of the relative standalone selling prices of each distinct good or service promised
in the contract.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Step
5: Recognize revenue when (or as) the entity satisfies a performance obligation &ndash; An entity recognizes revenue when (or as) it
satisfies a performance obligation by transferring a promised good or service to a customer (which is when the customer obtains control
of that good or service). The amount of revenue recognized is the amount allocated to the satisfied performance obligation. A performance
obligation may be satisfied at a point in time (typically for promises to transfer goods to a customer) or over time (typically for promises
to transfer service to a customer).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certain
portion of the Company&rsquo;s income is derived from contracts with customers, and as such, the revenue recognized depicts the transfer
of promised goods or services to its customers in an amount that reflects the consideration to which the Company expects to be
entitled in exchange for those goods or services. The Company considers the terms of the contract and all relevant facts and circumstances
when applying this guidance. The Company&rsquo;s revenue recognition policies are in compliance with ASC Topic 606, as follows:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 121 -->
    <DIV STYLE="margin-top: 0pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: justify; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company typically enters into purchase orders with its customers where the rights of the parties, including payment terms, are identified
and sales prices to the customers are fixed with no separate sales rebate, discount, or other incentive and no right of return exists
on sales of merchandise. The Company&rsquo;s performance obligation is to deliver products according to contract specifications. The
Company recognizes gross product revenue at a point in time when the control of products or services is transferred to customers.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue
from product sales is recognized at a point in time when the goods are delivered and transferred to customers, being at the point that
the customer obtains the control of the goods under the free on board (&ldquo;FOB&rdquo;) shipment term and the Company has presented
the right of payment and collection of the consideration is probable.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Payments
received at the signing of the contracts with the customers are recognized as customer deposits and included in liabilities on the balance
sheet. Customer deposits are recognized as revenue when the goods and services are transferred to and accepted by the customers. As of
September 30, 2022 and 2023, the customer deposits were HK$1,795,881 and HK$783,326 (US$99,787), respectively.</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">The
Company only accepts the return of products that are defective or non-conforming due to defects in manufacturing and/or workmanship within
10 days upon the receipt of products by the customers.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue
from sourcing service is generated as a merchandizer to facilitate the production, price and tariff, stability and quality of fabric
and apparel for Company&rsquo;s customers, upon the agreed upon terms and condition, as a single performance obligation. Such fees are
charged at the specific percentage based on the invoice value of the order made by the Company&rsquo;s customer and billed to its customer
when the service is rendered. The Company recognizes such revenue in the period when the amounts are determined to be fixed and the performance
obligation is satisfied as the Company completes each period&rsquo;s obligations.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue
from logistic service encompasses fees paid for logistic and supply chain support provided by the Company to the customer, with a single
performance obligation. Such fees are fixed and billed on a monthly basis. The Company recognizes such revenue in the period when the
amounts are determined to be fixed and the performance obligation is satisfied as the Company completes each period&rsquo;s obligations.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I><U>Principal
vs Agent Considerations</U></I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">When
another party is involved in providing goods to the customer, the Company will apply the principal versus agent guidance in ASC Topic
606 to determine if the Company is acting as the principal or an agent to the transaction. This evaluation determined that the Company
is in control of establishing the transaction price, managing all aspects of the shipment term, and taking the risk of loss for delivery,
collection, and returns. Based on the Company&rsquo;s evaluation of the control model, it determined that all the Company&rsquo;s major
businesses act as the principal rather than the agent within their revenue arrangements and such revenues are reported on a gross basis.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Disaggregation
of Revenue</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company has disaggregated its revenue from contracts with customers into categories based on the geographical location of the customers,
as follows:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="10" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">For
    the years ended September 30,</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2022</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HKD</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HKD</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">USD</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 46%; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Western
    Europe</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">14,318,547</FONT></TD><TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">51,550,492</FONT></TD><TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">6,566,942</FONT></TD><TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">North
    America</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">23,423,363</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">31,488,475</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">4,011,271</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Middle
    East</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">103,868</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">13,231</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Others</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">362,624</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">853,610</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">108,740</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Total</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">38,104,534</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">83,996,443</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">10,700,184</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company has disaggregated its revenue from contracts with customers into categories based on the business operation of the revenue as
follows:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="10" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">For
    the years ended September 30,</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Type of revenue</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Point of recognition</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2022</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HKD</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HKD</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">USD</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 25%; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Product
    sales</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 25%; text-align: left; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Point in time</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 12%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">35,076,615</FONT></TD><TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 12%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">81,623,606</FONT></TD><TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 12%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">10,397,911</FONT></TD><TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Sourcing
    service</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Point in time</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2,075,539</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2,207,276</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">281,182</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Logistic
    service</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left; padding-bottom: 1.5pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Point
    in time</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">952,380</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">165,561</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">21,091</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Total</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left; padding-bottom: 2.5pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">38,104,534</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">83,996,443</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">10,700,184</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cost
                                            of Revenues</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cost
of revenues primarily consist of purchase costs of merchandizes, the shipping and fulfilment costs incurred during the delivery to the
customers.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 122 -->
    <DIV STYLE="margin-top: 0pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: justify; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shipping
                                            and Handling Costs</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shipping
costs incurred to deliver the products from the warehouse to the fulfilment location of the Company are included in cost of revenue in
the combined statements of operations and comprehensive income and totaled HK$932,745 and HK$1,413,459 (US$180,058) for the years ended
September 30, 2022 and 2023, respectively.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Government
                                            Assistance</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Government
assistance is not recognized until there is reasonable assurance that: (a) the enterprise will comply with the conditions attached to
the grant; and (b) the grant will be received. When the Company receives government assistance but the conditions attached to the grants
have not been fulfilled, such government assistance is deferred and recorded under other payables and accrued expenses, and other long-term
liability. The classification of short-term or long-term liabilities is depended on the management&rsquo;s expectation of when the conditions
attached to the grant can be fulfilled. For the years ended September 30, 2022 and 2023, the Company received aggregated government assistances
of HK$43,200 and HK$4,800 (US$611), respectively from government of Hong Kong. The government assistances are recognized as government
subsidy income in the combined statements of operations and comprehensive income.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Segment
                                            Reporting</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">ASC
Topic 280, <I>&ldquo;Segment Reporting&rdquo;,</I> establishes standards for reporting information about operating segments on a basis
consistent with the Company&rsquo;s internal organizational structure as well as information about geographical areas, business segments
and major customers in financial statements for detailing the Company&rsquo;s business segments. As the Company&rsquo;s chief operating
decision maker has been identified as the chief executive officer, who reviews the combined results when making decisions about allocating
resources and assessing performance of the Company, thus for the years ended September 30, 2023, and 2022, the Company has one single
business segment operating in Hong Kong.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Retirement
                                            Plan Costs</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Contributions
to retirement plans (which are defined contribution plans) are charged to general and administrative expenses in the accompanying statements
of operations as the related employee service are provided.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company also recognizes long service payments to be made by the Company to its employees upon the termination of services as a defined
benefit plan under post-employment benefits. The cost of providing benefits is measured using projected unit credit method with actuarial
valuations to determine its present value and service cost. When the calculation results in a benefit to the Company, the recognized
assets limited to lower of the present value of economic benefits available in the form of any future refunds from the plan or reductions
in future contributions to the plan and the asset ceiling. The net defined benefit liabilities recognized in the statement of financial
position represent the present value of the obligation under defined benefit plan minus the fair value of plan assets. The Company carried
out comprehensive actuarial valuation at the end of reporting period. The remeasurement of the net defined benefit liabilities during
a period are recognized as cost of defined benefit plan during the period.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Leases</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company adopts the FASB Accounting Standards Update (&ldquo;ASU&rdquo;) 2016-02 &ldquo;Leases (Topic 842).&rdquo; for all periods presented.
This standard requires lessees to recognize lease assets (&ldquo;right-of-use&rdquo;) and related lease obligations (&ldquo;lease liabilities&rdquo;)
on the balance sheet for leases with terms in excess of twelve months. For lease terms of twelve months or fewer, a lessee is permitted
to make an accounting policy election not to recognize lease assets and liabilities.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company determines if an arrangement is a lease at inception. Operating leases are included in operating lease right-of-use (&ldquo;ROU&rdquo;)
assets and operating lease liabilities in the combined balance sheets. Finance leases are included in finance lease ROU assets and finance
lease liabilities in the combined balance sheets.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">ROU
assets represent the Company&rsquo;s right to use an underlying asset for the lease term and lease liabilities represent the Company&rsquo;s
obligation to make lease payments arising from the lease. Operating lease and finance lease ROU assets and liabilities are recognized,
based on the present value of lease payments over the lease term discounted using the rate implicit in the lease. In cases where the
implicit rate is not readily determinable, the Company uses its incremental borrowing rate based on the information available at commencement
date in determining the present value of lease payments. The incremental borrowing rate is the rate that the Company would have to pay
to borrow, on a collateralized basis, an amount equal to the lease payments, in a similar economic environment and over a similar term.
The Company depreciated the ROU assets on a straight-line basis from the lease commencement date to the earlier of the end of the useful
life of the ROU assets or the end of the lease term. Lease expense for lease payments is recognized on a straight-line basis over the
lease term.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
of the Company&rsquo;s real estate leases are classified as operating leases and there was no lease with a duration of twelve months
or less.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 123 -->
    <DIV STYLE="margin-top: 0pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: justify; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Income
                                            Taxes</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Income
taxes are determined in accordance with the provisions of ASC Topic 740, <I>Income Taxes</I> (&ldquo;ASC 740&rdquo;). Under this method,
deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial
statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are
measured using enacted income tax rates expected to apply to taxable income in the years in which those temporary differences are expected
to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the
period that includes the enactment date.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">ASC
740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements
uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the
financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax
positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of
being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the years ended September 30, 2022 and 2023, the Company did not have any interest and penalties associated with tax positions. As of
September 30, 2022 and 2023, the Company did not have any significant unrecognized uncertain tax positions.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company is subject to tax in local and foreign jurisdictions. As a result of its business activities, the Company files tax returns that
are subject to examination by the relevant tax authorities.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net
                                            Income Per Share</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company computes earnings per share (&ldquo;EPS&rdquo;) in accordance with ASC Topic 260, <I>Earnings per Share (&ldquo;ASC 260&rdquo;)</I>.
ASC 260 requires companies to present basic and diluted EPS. Basic EPS is measured as net income divided by the weighted average ordinary
share outstanding for the year. Diluted EPS presents the dilutive effect on a per share basis of the potential Ordinary Shares (e.g.,
convertible securities, options and warrants) as if they had been converted at the beginning of the periods presented, or issuance date,
if later. Potential Ordinary Shares that have an anti-dilutive effect (i.e., those that increase income per share or decrease loss per
share) are excluded from the calculation of diluted EPS.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Related
                                            Parties</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company follows the ASC Topic 850-10, <I>Related Party</I> (&ldquo;ASC 850&rdquo;) for the identification of related parties and disclosure
of related party transactions.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
to ASC 850, the related parties include: a) affiliates of the Company; b) entities for which investments in their equity securities would
be required, absent the election of the fair value option under the Fair Value Option Subsection of ASC Topic 825&ndash;10&ndash;15,
to be accounted for by the equity method by the investing entity; c) trusts for the benefit of employees, such as pension and income-sharing
trusts that are managed by or under the trusteeship of management; d) principal owners of the Company; e) management of the Company;
f) other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies
of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and
g) other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership
interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting
parties might be prevented from fully pursuing its own separate interests.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
combined financial statements shall include disclosures of material related party transactions, other than compensation arrangements,
expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated
in the preparation of combined financial statements is not required in those statements. The disclosures shall include: a) the nature
of the relationship(s) involved; b) a description of the transactions, including transactions to which no amounts or nominal amounts
were ascribed, for each of the periods for which statements of operations are presented, and such other information deemed necessary
to an understanding of the effects of the transactions on the financial statements; c) the dollar amounts of transactions for each of
the periods for which statements of operations are presented and the effects of any change in the method of establishing the terms from
that used in the preceding period; and d) amount due from or to related parties as of the date of each balance sheet presented and, if
not otherwise apparent, the terms and manner of settlement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0">
<TR STYLE="vertical-align: top">
  <TD STYLE="text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
  <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Commitments and Contingencies</FONT></TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company follows the ASC Topic 450-20, <I>Commitments</I> to report accounting for contingencies. Certain conditions may exist as of the
date the financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more
future events occur or fail to occur. The Company assesses such contingent liabilities, and such assessment inherently involves an exercise
of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or un-asserted claims
that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or un-asserted claims as well
as the perceived merits of the amount of relief sought or expected to be sought therein.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability
can be estimated, then the estimated liability would be accrued in the Company&rsquo;s financial statements. If the assessment indicates
that a potentially material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then
the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loss
contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed.
Management does not believe, based upon information available at this time that these matters will have a material adverse effect on
the Company&rsquo;s financial position, results of operations or cash flows. However, there is no assurance that such matters will not
materially and adversely affect the Company&rsquo;s business, financial position, and results of operations or cash flows.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 124 -->
    <DIV STYLE="margin-top: 0pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: justify; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fair
                                            Value Measurement</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company follows the guidance of the ASC Topic 820-10, <I>Fair Value Measurements and Disclosures</I> (&ldquo;ASC 820-10&rdquo;), with
respect to financial assets and liabilities that are measured at fair value. ASC 820-10 establishes a three-tier fair value hierarchy
that prioritizes the inputs used in measuring fair value as follows:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; padding-right: 1.3pt; padding-left: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 1.3pt; padding-left: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Level
    1</I> : Inputs are based upon unadjusted quoted prices for identical instruments traded in active markets;</FONT></TD></TR>

<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 1.3pt; padding-left: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 1.3pt; padding-left: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 1.3pt; padding-left: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 1.3pt; padding-left: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Level
    2 :</I> Inputs are based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments
    in markets that are not active, and model-based valuation techniques (e.g. Black-Scholes Option-Pricing model) for which all significant
    inputs are observable in the market or can be corroborated by observable market data for substantially the full term of the assets
    or liabilities. Where applicable, these models project future cash flows and discount the future amounts to a present value using
    market-based observable inputs; and</FONT></TD></TR>

<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 1.3pt; padding-left: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 1.3pt; padding-left: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level
    3 : Inputs are generally unobservable and typically reflect management&rsquo;s estimates of assumptions that market participants
    would use in pricing the asset or liability. The fair values are therefore determined using model-based techniques, including option
    pricing models and discounted cash flow models.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
carrying value of the Company&rsquo;s financial instruments: cash and cash equivalents, accounts receivable, amounts due from related
parties, deposit, prepayments and other receivables, accounts payable, accrued liabilities and other payables and amounts due to related
parties approximate at their fair values because of the short-term nature of these financial instruments.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Recently
                                            Issued Accounting Pronouncements</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">From
time to time, new accounting pronouncements are issued by the Financial Accounting Standard Board (&ldquo;FASB&rdquo;) or other standard
setting bodies and adopted by the Company as of the specified effective date. Unless otherwise discussed, the Company believes that the
impact of recently issued standards that are not yet effective will not have a material impact on its financial position or results of
operations upon adoption.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
June 2016, the FASB issued Accounting Standards Update (ASU) 2016-13, <I>Financial Instruments &mdash; Credit Losses (Topic 326). </I>The
new standard amends guidance on reporting credit losses for assets held at amortized cost basis and available-for-sale debt securities.
In February 2020, the FASB issued ASU 2020-02, <I>Financial Instruments-Credit Losses (Topic 326) and Leases (Topic 842) &mdash; Amendments
to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 119 and Update to SEC Section on Effective Date Related to Accounting
Standards Update No. 2016-02, Leases (Topic 842),</I> which amends the effective date of the original pronouncement for smaller reporting
companies. ASU 2016-13 and its amendments will be effective for the Company for interim and annual periods in fiscal years beginning
after December 15, 2022. The Company believes the adoption will modify the way the Company analyses financial instruments, but it does
not anticipate a material impact on results of operations. The Company has adopted this new standard on its combined financial statements
for the year ended September 30, 2023.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
June 2023, the FASB issued Accounting Standards Update (ASU) No. 2022-03 <I>Fair Value Measurements (Topic 820): Fair Value Measurement
of Equity Securities Subject to Contractual Sale Restrictions</I>. These amendments clarify that a contractual restriction on the sale
of an equity security is not considered part of the unit of account of the equity security and, therefore, is not considered in measuring
fair value. This guidance is effective for public business entities for fiscal years, including interim periods within those fiscal years,
beginning after October 15, 2023. Early adoption is permitted. The Company has assessed ASU 2023-03 and early adopted the guidance during
the second quarter of 2023. The adoption did not have a material impact on the Company&rsquo;s combined financial statements.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
March 2023, the FASB issued ASU No. 2023-01, <I>Leases (Topic 842) &ndash; Common-Control Arrangements</I>. This guidance amends the
accounting for leasehold improvements in common-control arrangements by requiring a lessee in a common-control arrangement to amortize
leasehold improvements that it owns over the improvements&rsquo; useful life to the common-control group, regardless of the lease term,
if the lessee continues to control the use of the underlying asset through a lease. The new standard will become effective for the Company
beginning in fiscal year 2025. The Company is currently evaluating the impact of this standard on its combined financial <FONT STYLE="background-color: white">statements
and disclosures.</FONT></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
October 2023, the FASB issued ASU 2023-06, <I>Disclosure Improvements: Codification Amendments in Response to the SEC&rsquo;s Disclosure
Update and Simplification Initiative</I>, which incorporates certain SEC disclosure requirements into the FASB Accounting Standards Codification.
This update will improve disclosure and presentation requirements of a variety of topics and align the requirements in the FASB codification
with the SEC&rsquo;s regulations. The Company is currently evaluating the potential effect of this ASU on its combined financial statements,
but does not expect the impact to be material.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">Except
for the above-mentioned pronouncements, there are no new recently issued accounting standards that will have a material impact on the
combined balance sheets, statements of operations and cash flows.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 125 -->
    <DIV STYLE="margin-top: 0pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: justify; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 59.35pt; text-align: justify; text-indent: -59.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>NOTE
3 &#65293; ACCOUNTS RECEIVABLE</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="10" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">As
    of September 30,</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2022</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HKD</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HKD</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">USD</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 52%; text-align: justify; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Accounts
    receivable, at cost</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 12%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">1,314,886</FONT></TD><TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 12%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">7,875,936</FONT></TD><TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 12%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">1,003,304</FONT></TD><TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify; padding-bottom: 1.5pt; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Less:
    impairment loss</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Accounts
    receivable, net</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">1,314,886</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">7,875,936</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">1,003,304</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the years ended September 30, 2022 and 2023, no allowance of estimated credit losses was recognized, respectively. The Company has not
experienced any significant bad debt or write-offs of accounts receivable in the past.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company generally conducts its business with creditworthy third parties. The Company determines, on a continuing basis, the probable
losses and an allowance for estimated credit losses, based on several factors including internal risk ratings, customer credit quality,
payment history, historical bad debt/write-off experience and forecasted economic and market conditions. Accounts receivable are written
off after exhaustive collection efforts occur and the receivable is deemed uncollectible. In addition, receivable balances are monitored
on an ongoing basis and its exposure to bad debts is not significant.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 59.35pt; text-align: justify; text-indent: -59.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>NOTE
4 &#65293; PLANT AND EQUIPMENT, NET</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 59.3pt; text-align: justify; text-indent: -59.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 59.3pt; text-align: justify; text-indent: -59.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Plant
and equipment consisted of the following:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 59.3pt; text-align: justify; text-indent: -59.3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="10" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">As
    of September 30,</FONT></TD><TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2022</FONT></TD><TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></TD><TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></TD><TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HKD</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HKD</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">USD</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">As cost:</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="width: 52%; text-align: justify; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Leasehold
    improvements</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 12%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 12%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">196,022</FONT></TD><TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 12%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">24,971</FONT></TD><TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Office
    equipment</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">155,260</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">19,778</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Computer
    equipment</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">202,174</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">416,480</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">53,055</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify; padding-bottom: 1.5pt; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Motor
    vehicles</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">290,000</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">36,943</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">202,174</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">1,057,762</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">134,747</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify; padding-bottom: 1.5pt; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Less:
    accumulated depreciation</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(27,055</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(204,770</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(26,085</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Plant
    and equipment, net</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">175,119</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">852,992</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">108,662</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Depreciation
expense for the years ended September 30, 2022 and 2023 were HK$26,223 and HK$177,715 (US$22,639), respectively.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>NOTE
5 &#65293; BILLS PAYABLE</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
January 3, 2023, the Company obtained the import facility with HSBC Bank and granted the line of credit in the maximum principal of HK$12,000,000
(US$1,528,662), in the form of loan against import and trust receipts, with the tenor up to 90 days. Only trust receipts bear annual
interest at the bank prevailing rates ranging as follows:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 20%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">HKD
    currency</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 80%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">At
    HIBOR + 2% per annum</FONT></TD></TR>

<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD
    currency</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">At
    USD reference rate + 2.14% per annum</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">These
banking facilities are secured and guaranteed, with the details of which are set out as follows:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">a
    legal charge over the property held by Mr. Cheung, the director of the Company; and</FONT></TD></TR>

<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">unlimited
    personal guaranteed by Mr. Cheung, the director of the Company</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of September 30, 2022 and 2023, the Company borrowed HK$0 and HK$730,353 (US$93,039).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 126 -->
    <DIV STYLE="margin-top: 0pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->14<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: justify; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>NOTE
6 &#65293; LEASES</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating
lease right-of-use (&ldquo;ROU&rdquo;) assets and liabilities are recognized at commencement date based on the present value of lease
payments over the lease term. ROU assets represent the Company&rsquo;s right to use an underlying asset for the lease term and lease
liabilities represent the Company&rsquo;s obligation to make lease payments arising from the lease. Generally, the implicit rate of interest
(&ldquo;discount rate&rdquo;) in arrangements is not readily determinable and the Company utilizes its incremental borrowing rate in
determining the present value of lease payments. The Company&rsquo;s incremental borrowing rate is a hypothetical rate based on its understanding
of what its credit rating would be. The operating lease ROU asset includes any lease payments made and excludes lease incentives.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company has entered into commercial operating leases with various third parties for the use of offices and warehouse in Hong Kong. These
leases have original terms exceeding 1 year, but not more than 3 years. These operating leases are included in &ldquo;Right-of-use Assets&rdquo;
on the balance sheet and represent the Company&rsquo;s right to use the underlying assets during the lease term. The Company&rsquo;s
obligation to make lease payments are included in &ldquo;Lease liabilities&rdquo; on the balance sheet.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Supplemental
balance sheet information related to operating leases was as follows:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="10" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">As
    of September 30,</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2022</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HKD</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HKD</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">USD</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Operating
    lease:</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="width: 46%; text-align: justify; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Right-of-use
    assets, net</FONT></TD><TD STYLE="text-align: justify; width: 2%; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; width: 14%; text-align: right">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="width: 1%; padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; width: 2%; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">9,402,318</FONT></TD><TD STYLE="width: 1%; padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; width: 2%; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">1,197,748</FONT></TD><TD STYLE="width: 1%; padding-bottom: 2.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Lease
    liabilities:</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Current
    lease liabilities</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">3,004,702</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">382,765</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify; padding-bottom: 1.5pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Non-current
    lease liabilities</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">6,648,060</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">846,887</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Total
    lease liabilities</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">9,652,762</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">1,229,652</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating
lease expense for the years ended September 30, 2023 was HK$390,444 (US$49,739), respectively.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other
supplemental information about the Company&rsquo;s operating lease as of September 30,</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2022</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify; width: 56%; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Weighted average
    discount rate</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 16%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</FONT></TD><TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 16%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">5.6</FONT></TD><TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Weighted
    average remaining lease term (years)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.84
                                            &ndash; 2.92 years</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Operating
lease commitments:</U></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">The
following table summarizes the future minimum lease payments due under the Company&rsquo;s operating leases as of September 30, 2023:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">For the year
    ending September 30,</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HKD</FONT></TD><TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">USD</FONT></TD><TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 56%; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">2024</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 16%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">3,446,780</FONT></TD><TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 16%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">439,080</FONT></TD><TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">2025</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">3,683,760</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">469,269</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">2026</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">3,306,780</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">421,249</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Total
    minimum lease payments</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">10,437,320</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">1,329,595</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Less:
    imputed interest</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(784,558</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(99,943</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Future
    minimum lease payments</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">9,652,762</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">1,229,652</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 59.35pt; text-align: justify; text-indent: -59.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>NOTE
7 &#65293; SHAREHOLDERS&rsquo; EQUITY</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I><U>Ordinary
Shares</U></I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company was established under the laws of Cayman Island on February 2, 2024, with authorized to issue one class of ordinary share. At
the date of filing, the total number of Ordinary Shares which the Company is authorized to issue 500,000,000 Ordinary Shares, consisting
of 999,999 shares of ordinary share issued and outstanding, at US$0.001 par value.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I><U>Dividend
Distribution</U></I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
September 29, 2023, the Company declared and distributed a special dividend of HK$5,700,000 (US$726,115).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of September 30, 2022 and 2023, the dividend payable was HK$0 and HK$2,700,000 (US$343,949), respectively. Subsequently, the dividend
payable was paid.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 127 -->
    <DIV STYLE="margin-top: 0pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->15<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: justify; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 59.35pt; text-align: justify; text-indent: -59.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>NOTE
8 &#65293; NET INCOME PER SHARE</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="10" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Years
    ended September 30,</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2022</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HKD</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HKD</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">USD</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Numerator:</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="width: 46%; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Net
    income attributable to the Company&rsquo;s shareholders</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2,180,126</FONT></TD><TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">6,561,051</FONT></TD><TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">835,803</FONT></TD><TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Denominator:</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Weighted Average Ordinary
    Shares outstanding</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Basic
    and diluted*</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">999,999</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">999,999</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">999,999</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Net income per share</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Basic
    and diluted</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2.18</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">6.56</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">0.84</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">*
The shares amounts are presented on a retroactive basis, due to group reorganization (see Note 1).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 59.35pt; text-align: justify; text-indent: -59.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>NOTE
9 &#65293; INCOME TAX EXPENSE</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
provision for income tax expense consisted of the following:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="10" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Years
    ended September 30,</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2022</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HKD</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HKD</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">USD</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 46%; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Current
    income tax</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">169,794</FONT></TD><TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">1,012,496</FONT></TD><TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">128,980</FONT></TD><TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Deferred
    income tax</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Income
    tax expense</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">169,794</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">1,012,496</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">128,980</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
effective tax rate in the periods presented is the result of the mix of income earned in various tax jurisdictions that apply a broad
range of income tax rate. The Company operates in Hong Kong that are subject to taxes in the jurisdictions in which it operates, as follows:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Cayman
Islands</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Under
the current laws of the Cayman Islands, the Company is not subject to tax on income or capital gain. Additionally, upon payments of dividends
to the shareholders, no Cayman Islands withholding tax will be imposed.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>British
Virgin Islands</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Beta
Alpha is incorporated in the British Virgin Islands and is not subject to taxation. In addition, upon payments of dividends by these
entities to their shareholder, no British Virgin Islands withholding tax will be imposed.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Hong
Kong</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">707IL
is operating in Hong Kong and is subject to the Hong Kong profits tax at the two-tiered income tax rates at the rate of 8.25% on the
estimated assessable income up to HK$2,000,000 and 16.5% on any part of assessable income over HK$2,000,000 arising in Hong Kong during
its tax year.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 128 -->
    <DIV STYLE="margin-top: 0pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->16<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: justify; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
reconciliation of income tax rate to the effective income tax rate based on income before income tax expense for the years ended September
30, 2022 and 2023 are as follows:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="10" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Years
    ended September 30,</FONT></TD><TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2022</FONT></TD><TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></TD><TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></TD><TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HKD</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HKD</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">USD</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 46%; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Income
    before income taxes</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2,349,920</FONT></TD><TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">7,573,547</FONT></TD><TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">964,783</FONT></TD><TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Statutory
    income tax rate</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">16.5</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">%</FONT></TD><TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">16.5</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">%</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">16.5</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Income
    tax expense at statutory rate</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">387,737</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">1,249,635</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">159,189</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Income
    not subject to taxes</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(7,133</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(943</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(120</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Expenses
    not subject to tax deduction</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">4,327</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">38,030</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">4,845</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Tax
    adjustment</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(31,827</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(109,226</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(13,914</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Net operating loss</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(18,310</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Tax
    holidays</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(165,000</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(165,000</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(21,019</FONT></TD><TD STYLE="padding-bottom: 1.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Income
    tax expense</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">169,794</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">1,012,496</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">128,980</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Uncertain
tax positions</U></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company evaluates the uncertain tax position (including the potential application of interest and penalties) based on the technical merits,
and measure the unrecognized benefits associated with the tax positions. As of September 30, 2022 and 2023, the Company did not have
any significant unrecognized uncertain tax positions. The Company did not incur any interest and penalties related to potential underpaid
income tax expenses for the years ended September 30, 2022 and 2023 and also did not anticipate any significant increases or decreases
in unrecognized tax benefits in the next 12 months from September 30, 2023.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>NOTE
10 &#65293; PENSION COSTS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company is required to make contribution to their employees under a government-mandated defined contribution pension scheme for its eligible
full-times employees in Hong Kong. The Company is required to contribute a specified percentage of the participants&rsquo; relevant income
based on their ages and wages level. For the years ended September 30, 2022 and 2023, the contribution to the defined benefit plans was
approximately HK$82,229 and HK$171,064 (US$21,792), respectively.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
defined benefit liabilities relate to government-mandated long-service payments. All full-time employees, including executive directors,
are covered by programme. An employee employed under a continuous contract for not less than five years is eligible for long service
payments if the employee retires, resigns or is dismissed under qualifying conditions.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the eligible employees to be retired, resigned or dismissed before May 1, 2025, long service payments are calculated based on two-third
of the salary of last month (or average monthly salary over last twelve months) and the reckonable years of service subject to a maximum
of HK$390,000.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the eligible employees to be retired, resigned or dismissed on or after 1 May 2025, long service payments are divided into two portions
(i.e. pre-transition portion and post-transition portion). The pre-transition portion is calculated based on two-third of the salary
for April 2025 (or average monthly salary for the twelve months ending April 30, 2025) and the reckonable years of service up to April
30, 2025. The post-transition portion is calculated based on two-third of the salary of last month (or average monthly salary over last
twelve months) and the reckonable years of service counting from May 1, 2025 to the last day of employment. The total of the two portions
is subject to a maximum of HK$390,000 (US$49,682).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
accrued benefit held in a mandatory provident fund scheme in respect of the employer&rsquo;s contribution up to the end of employment
that would be used to offset the pre-transition portion of long service payments is deemed the plan assets for the long-service payments.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 129 -->
    <DIV STYLE="margin-top: 0pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->17<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: justify; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 59.35pt; text-align: justify; text-indent: -59.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>NOTE
11 &#65293; RELATED PARTY BALANCES AND TRANSACTIONS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nature
of relationships with related parties</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0pt; text-align: justify; width: 49%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name
    of related party</FONT></TD>
    <TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0pt; text-align: justify; width: 49%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Relationship
    with the Company</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cheung
    Lui (&ldquo;Mr. Cheung&rdquo;)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director
    of the Company</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Jose
    Sfez (&ldquo;Mr. Sfez&rdquo;)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chairman
    and Director of the Company</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">707
    Licensing Limited</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Entity
    controlled by Mr. Cheung</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Seven
    Retail Limited</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Entity
    controlled by Mr. Sfez </FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Seven
    Limited</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Entity
    controlled by Mr. Cheung</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0pt; text-align: justify">Red and Blue
    LLC</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; padding-left: 0pt; text-align: justify">Entity controlled
    by Mr. Sfez</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Related
party balances consisted of the following:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="10" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">As
    of September 30,</FONT></TD><TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2022</FONT></TD><TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></TD><TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></TD><TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Name</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Nature</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HKD</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HKD</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">USD</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 25%; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Mr.
    Cheung</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 25%; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Amount
    due from (to) a shareholder</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 12%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">7,850</FONT></TD><TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 12%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(2,692,150</FONT></TD><TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: right; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 12%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(342,949</FONT></TD><TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Red and
    Blue LLC</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Accounts
    receivable</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">717,208</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">91,364</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">707 Licensing
    Limited</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Amount
    due from a related party</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">63,388</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">3,829,476</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">487,830</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Seven Retail Limited</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Amount due to a related
    party</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(3,060,000</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(1,020,000</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(129,936</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 2.5pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Seven
    Limited</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left; padding-bottom: 2.5pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Amount
    due to a related party</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(2,402,910</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">(306,103</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">)</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of September 30, 2022 and 2023, the amount due from (to) a shareholder represented the temporary advances made by the Company. The amount
is unsecured, interest-free and due on demand. Subsequently, the amount due from a shareholder was settled in full.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of September 30, 2022 and 2023, the account receivable represented the trade receivable from product sales with the related party. The
amount is unsecured, interest-free and 30 days credit term is granted. The balance was subsequently settled in full.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of September 30, 2022 and 2023, the amount due from a related party represented temporary advances made by the Company,
which are unsecured, non-interest bearing and repayable on demand. The balance subsequently settled on January 8, 2024.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of September 30, 2022 and 2023, the amounts due to related party, Seven Retail Limited, represented temporary advances made to
the Company in trade nature, which is unsecured, non-interest bearing and payable on demand.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">As of September 30, 2023, the amounts due
to related party, Seven Limited, represented temporary advances made to the Company, which is unsecured, non-interest bearing and payable
on demand.</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
the ordinary course of business, during the years ended September 30, 2022 and 2023, the Company has involved with transactions, either
at cost or current market price and on the normal commercial terms among related parties. The following table provides the transactions
with these parties for the years as presented (for the portion of such period that they were considered related):</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="10" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">For
    the years ended September 30,</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2022</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">2023</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Name</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Nature</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HKD</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">HKD</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">USD</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt; width: 25%"><FONT STYLE="font-family: Times New Roman, Times, Serif">Mr.
    Cheung</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt; width: 25%"><FONT STYLE="font-family: Times New Roman, Times, Serif">Dividends
    declared</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right; width: 12%"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: right; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right; width: 12%"><FONT STYLE="font-family: Times New Roman, Times, Serif">5,700,000</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: right; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right; width: 12%"><FONT STYLE="font-family: Times New Roman, Times, Serif">726,115</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: justify; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Seven
    Retail Limited</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Consultancy
    fee</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2,040,000</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2,040,000</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">259,873</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Red
    and Blue LLC</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Product
    sales</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">865,816</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">110,295</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the years ended September 30, 2023 and 2022, the director of the Company, Mr. Cheung provided the personal guarantees and a legal charge
over his personal property under banking facilities at no fee charge. (see Note 5)</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Apart
from the transactions and balances detailed above and elsewhere in these accompanying combined financial statements, the Company has
no other significant or material related party transactions during the years presented.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 130 -->
    <DIV STYLE="margin-top: 0pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->18<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: justify; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 59.35pt; text-align: justify; text-indent: -59.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>NOTE
12 &#65293; CONCENTRATIONS OF RISK</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company is exposed to the following concentrations of risk:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Major
                                            customers</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the years ended September 30, 2022 and 2023, the customer who accounted for 10% or more of the Company&rsquo;s revenues.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="6" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Year ended</FONT></P>
                                                                                <P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">September 30, 2022</FONT></P></TD><TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">As
                                            of</FONT></P>
                                                                                <P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">September
                                            30, 2022</FONT></P></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Customer</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Revenue</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: right"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Percentage</FONT></P>
                                                                                <P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">of
                                            revenue</FONT></P></TD><TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Accounts
    receivable</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">HK$</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">HK$</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 46%; text-align: justify; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Customer
    A</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">16,997,498</FONT></TD><TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">44.61</FONT></TD><TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">%</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">644,479</FONT></TD><TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify; padding-bottom: 2.5pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Customer
    B</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">11,646,094</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">30.56</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">%</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="10" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Year
    ended September 30, 2023</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="6" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">As
    of September 30, 2023</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Customer</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="6" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Revenue</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: right"><P STYLE="text-align: right; margin-right: 0pt; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Percentage</FONT></P> <P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">of
                                            revenue</FONT></P></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="6" STYLE="border-bottom: Black 1.5pt solid; text-align: right"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Accounts
                                                                                receivable</FONT></P></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">HK$</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">US$</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">HK$</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">US$</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 30%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Customer B</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">40,339,793</FONT></TD><TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">5,138,827</FONT></TD><TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">48.03</FONT></TD><TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">%</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">3,585,309</FONT></TD><TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">456,727</FONT></TD><TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Customer A</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">27,861,434</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">3,549,227</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">33.17</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">%</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">2,392,795</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">304,815</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Customer C</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">9,893,769</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">1,260,353</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">11.78</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">%</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">661,987</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">84,330</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Major
                                            vendors</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 24pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the years ended September 30, 2022 and 2023, the vendors who accounted for 10% or more of the Company&rsquo;s purchases and its outstanding
payable balances at year-end dates, are presented as follows:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="6" STYLE="border-bottom: Black 1.5pt solid; text-align: right"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Year ended</FONT></P>
                                                                                <P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">September 30, 2022</FONT></P></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: right"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">As
                                            of</FONT></P>
                                                                                <P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">September
                                            30, 2022</FONT></P></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Vendor</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Purchases</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: right"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Percentage</FONT></P>
                                                                                <P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">of
                                            purchases</FONT></P></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: right"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Accounts</FONT></P>
                                                                                <P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">payable</FONT></P></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">HK$</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">HK$</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 45%; text-align: justify; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Vendor A</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">7,677,151</FONT></TD><TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 14%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">24.68</FONT></TD><TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">%</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 15%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">1,820,620</FONT></TD><TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Vendor B</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">7,106,042</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">22.84</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">%</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">4,941,618</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify; padding-bottom: 2.5pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Vendor
    C</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">4,346,533</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">13.97</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">%</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="10" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Year
    ended September 30, 2023</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="6" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">As
    of September 30, 2023</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Vendor</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="6" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Purchases</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Percentage
    <BR>of purchases</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="6" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Accounts
    payable</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">HK$</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">US$</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">HK$</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">US$</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 30%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Vendor A</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">13,920,907</FONT></TD><TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">1,773,364</FONT></TD><TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">20.93</FONT></TD><TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">%</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">709,085</FONT></TD><TD STYLE="width: 1%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 10%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">90,329</FONT></TD><TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Vendor C</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">8,679,468</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">1,105,665</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">13.05</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">%</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Vendor B</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">7,901,234</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">1,006,527</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-bottom: 2.5pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">11.88</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">%</FONT></TD><TD STYLE="text-align: justify; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">8,195,263</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; padding-bottom: 2.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="border-bottom: Black 2.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">1,044,017</FONT></TD><TD STYLE="padding-bottom: 2.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Credit
                                            risk</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial
instruments that potentially subject the Company to credit risk consist of cash and cash equivalents, restricted cash, and accounts receivable.
Cash equivalents are maintained with high credit quality institutions in Hong Kong, the composition and maturities of which are regularly
monitored by the management. The Hong Kong Deposit Protection Board pays compensation up to a limit of HK$500,000 (US$63,694) if the
bank in Hong Kong with which an individual/a company hold its eligible deposit fails.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of September 30, 2023, cash and cash equivalents of HK$12.8 million (US$1.6 million) was maintained at financial institutions in Hong
Kong, of which approximately HK$11.8 million (US$1.5 million) was subject to credit risk. While management believes that these financial
institutions are of high credit quality, it also continually monitors their credit worthiness.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
accounts receivable, the Company determines, on a continuing basis, the probable losses and sets up an allowance for estimated credit
losses.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 24pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 24pt; text-align: justify"></P>

<!-- Field: Page; Sequence: 131 -->
    <DIV STYLE="margin-top: 0pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->19<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: justify; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 24pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exchange
                                            rate risk</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company cannot guarantee that the current exchange rate will remain steady; therefore, there is a possibility that the Company could
post the same amount of profit for two comparable periods and because of the fluctuating exchange rate actually post higher or lower
profit depending on exchange rate of HKD converted to US$ on that date. The exchange rate could fluctuate depending on changes in political
and economic environments without notice.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Economic
                                            and political risk</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company&rsquo;s major operations are conducted in Hong Kong. Accordingly, the political, economic, and legal environments in Hong Kong,
as well as the general state of Hong Kong&rsquo;s economy may influence the Company&rsquo;s business, financial condition, and results
of operations.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 59.35pt; text-align: justify; text-indent: -59.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>NOTE
13&#65293; COMMITMENTS AND CONTINGENCIES</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">From
time to time, the Company may be involved in various legal proceedings and claims in the ordinary course of business. The Company currently
is not aware of any legal proceedings or claims that it believes will have, individually or in the aggregate, a material adverse effect
on its business, financial condition, operating results, or cash flows.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of September 30, 2023 and 2022, the Company did not have any significant commitments and contingencies involved.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 59.35pt; text-align: justify; text-indent: -59.35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>NOTE
14&#65293; SUBSEQUENT EVENTS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
accordance with ASC Topic 855, <I>Subsequent Events</I>, which establishes general standards of accounting for and disclosure of events
that occur after the balance sheet date but before the combined financial statements are issued, the Company has evaluated all events
or transactions that occurred after September 30, 2023, up to the date that the audited combined financial statements were available
to be issued.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">In October 2023, the Company entered
into the loan facility with its major shareholder, Mr. Cheung to obtain his personal loan to support the transactions in connection with
this Offering, up to the aggregate amount of HK$15 million (US$1.9 million). This facility is non-interest bearing, unsecured and payable
promptly after the date on which the Company consummates the Offering. </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Group Reorganization as detailed in Note 1 above, is still in execution and not completed at the date of filing.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 132 -->
    <DIV STYLE="margin-top: 0pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->20<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: justify; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">RESALE
PROSPECTUS ALTERNATE PAGE</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>707
CAYMAN HOLDINGS LIMITED</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">PRELIMINARY
PROSPECTUS</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Through
and including [&#9679;], 2024 (the 25th day after the date of this prospectus), all dealers effecting transactions in these securities,
whether or not participating in this Offering, may be required to deliver a prospectus. This is in addition to a dealer&rsquo;s obligation
to deliver a prospectus when acting as an underwriter and with respect to their unsold allotments or subscriptions.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Red">The
information in this prospectus is not complete and may be changed or supplemented. We may not sell these securities until the Registration
Statement filed with the Securities and Exchange Commission is effective. This prospectus is not an offer to sell these securities and
it is not soliciting an offer to buy these securities in any jurisdiction where such offer or sale is not permitted.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Red">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%; margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
  <TD STYLE="text-align: justify; width: 50%"><FONT STYLE="color: Red">PRELIMINARY PROSPECTUS</FONT></TD>
  <TD STYLE="text-align: right; padding-left: 10pt; text-indent: -0.01pt; width: 50%"><FONT STYLE="color: Red">Subject <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">to
  Completion, dated [&#9679;], 2024</FONT></FONT></TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Red">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>707
CAYMAN HOLDINGS LIMITED</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ordinary
Shares</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
prospectus relates to the resale of [&#9679;] Ordinary Shares held by  Expert Core Enterprises Limited, [&#9679;] Ordinary Shares held by Harmoney Prime Limited, [&#9679;] Ordinary Shares held by Goldstone
Capital Limited and [&#9679;] Ordinary Shares held by Long Vehicle Capital Limited (collectively the &ldquo;Resale Shareholders&rdquo;).
We will not receive any of the proceeds from the sale of Ordinary Shares by any of them.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">No
sales of the shares covered by this prospectus shall occur until the Ordinary Shares sold in our Offering begin trading on the Nasdaq.
</FONT> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any Ordinary Shares sold by the Resale Shareholders
will occur at prevailing market prices or in privately negotiated prices. The distribution of securities offered hereby may be effected
in one or more transactions that may take place in ordinary brokers&rsquo; transactions, privately negotiated transactions or through
sales to one or more dealers for resale of such securities as principals. Usual and customary or specifically negotiated brokerage fees
or commissions may be paid by the Resale Shareholders.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">On
[&#9679;], 2024, a registration statement under the Securities Act with respect to our Offering of Ordinary Shares was declared effective
by the Securities and Exchange Commission. We received approximately US$ in net proceeds from the Offering after payment of underwriting
discounts and commissions and estimated expenses of the Offering.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Investing
in our Ordinary Shares involves a high degree of risk. See the section entitled &ldquo;Risk Factors&rdquo; starting on page 11 of this
prospectus for a discussion of information that should be considered before making a decision to purchase our Ordinary Shares.</B></FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
were incorporated in the Cayman Islands on February 2, 2024, as a holding company of our business, which is primarily operated through
our wholly-owned subsidiary, 707IL. Our Company is not a Chinese or Hong Kong operating company but a Cayman Islands holding company
with operations conducted by our subsidiary in the Hong Kong Special Administrative Region of the People&rsquo;s Republic of China (&ldquo;<B>Hong
Kong</B>&rdquo; or &ldquo;<B>HK</B>&rdquo;). As a holding company with no material operations of our own, we conduct our operations solely
through our HK-incorporated wholly-owned subsidiary, 707IL. You are investing in Ordinary Shares of our Company, the Cayman Islands holding
company. Investors of our Ordinary Shares are not purchasing and may never directly hold equity interests in 707IL.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are not, and our subsidiary 707IL is not, a Chinese operating company.</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">You
are investing in Ordinary Shares of our Company, the Cayman Islands holding company. Investors of our Ordinary Shares are not purchasing
and may never directly hold equity interests in 707IL. Such a structure involves unique risks to investors in this Offering. Chinese
regulatory authorities could disallow this structure, which would likely result in a material change in our operations and/or a material
change in the value of the securities we are registering for sale, including that it could cause the value of such securities to significantly
decline or become worthless. For a detailed description, see &ldquo;Risks Relating to Doing Business in Hong Kong&rdquo; on page 18 of
this prospectus.</FONT> </P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We
do not expect to be subject to the cybersecurity review by the China Securities Regulatory Commission (&ldquo;CSRC&rdquo;) and the Cyberspace
Administration of China (&ldquo;CAC&rdquo;) in relation to this Offering, given that: (1) our Operating Subsidiary is incorporated in
Hong Kong and is located in Hong Kong, not a PRC domestic company, (2) we have no subsidiary, variable interest entity (&ldquo;VIE&rdquo;)
structure or any direct operations in mainland China, and (3) pursuant to the Basic Law of the Hong Kong Special Administrative Region
of the People&rsquo;s Republic of China (&ldquo;Basic Law&rdquo;), which is a national law of the PRC and the constitutional document
for Hong Kong, national laws of the PRC shall not be applied in Hong Kong, except for those listed in Annex III of the Basic Law (which
is confined to laws relating to defense and foreign affairs, as well as other matters outside the autonomy of Hong Kong). Because
our operations are in Hong&nbsp;Kong, a special administrative region of China, our business is subject to the complex and rapidly evolving
laws and regulations there. The Chinese government may exercise significant oversight and discretion over the conduct of our business
and may intervene in or influence our operations at any time, which could result in a material change in our operations and/or the value
of our Ordinary Shares.&nbsp;See &ldquo;Risk Factors&nbsp;&mdash;&nbsp;Risks Relating to Doing Business in Hong&nbsp;Kong&rdquo; beginning
on page 18 of this prospectus. </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We
do not currently expect the Measures for Cybersecurity Review (2021) and the PRC Personal Information Protection Law to have an impact
on our business, operations or this Offering as we do not believe that our Operating Subsidiary would be deemed to be an &ldquo;Operator&rdquo;
on the basis that (i) our Operating Subsidiary is incorporated in Hong Kong, not a PRC domestic company, and operates in Hong Kong without
any subsidiary or VIE structure in mainland China, and each of the Measures for Cybersecurity Review (2021) and the PRC Personal Information
Protection Law remains unclear whether it shall be applied to a company based in Hong Kong; (ii) as of date of this prospectus, our Operating
Subsidiary has in aggregate collected and stored personal information of less than one million users, and that data processed in our
business does not have a bearing on national security and thus may not be classified as core or important data by the authorities; (iii)
all of the data our Operating Subsidiary has collected is stored in servers located in Hong Kong; and (iv) as of the date of this prospectus,
our Operating Subsidiary has not been informed by any PRC governmental authority of any requirement that it files for a cybersecurity
review or a CSRC review. An &ldquo;Operator&rdquo; is required to file for cybersecurity review before listing in the United States.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 133; Options: NewSection -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">ALT-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt">&nbsp;</DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We
also do not expect to be subject to the Trial Administrative Measures of Overseas Securities Issuance and Listing by Domestic Enterprises
of the PRC (the &ldquo;Trial Overseas Listing Measures&rdquo;) in relation to this Offering. On February 17, 2023, the CSRC announced
a circular on the Administrative Arrangements for Filing of Securities Offering and Listing By Domestic Companies and released a set
of new regulations which consists of the Trial Administrative Measures of Overseas Securities Offering and Listing by Domestic Companies,
or the Trial Overseas Listing Measures, and five supporting guidelines. The Trial Overseas Listing Measures came into effect on March
31, 2023. The Trial Overseas Listing Measures refine the regulatory system by subjecting both direct and indirect overseas offering and
listing activities to the CSRC filing-based administration. Requirements for filing entities, time points and procedures are specified.
A PRC domestic company that seeks to offer and list securities in overseas markets shall fulfill the filing procedure with the CSRC per
the requirements of the Trial Overseas Listing Measures. Where a PRC domestic company seeks to indirectly offer and list securities in
overseas markets, the issuer shall designate a major domestic operating entity, which shall, as the domestic responsible entity, file
with the CSRC. The Trial Overseas Listing Measures also lay out requirements for the reporting of material events. Breaches of the Trial
Overseas Listing Measures, such as offering and listing securities overseas without fulfilling the filing procedures, shall bear legal
liabilities, including a fine between RMB 1.0 million (approximately $150,000) and RMB 10.0 million (approximately $1.5 million), and
the Trial Overseas Listing Measures heighten the cost for offenders by enforcing accountability with administrative penalties and incorporating
the compliance status of relevant market participants into the Securities Market Integrity Archives. The Trial Overseas Listing Measures
do not apply to us because we are not a PRC domestic company.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>The
national laws adopted by the PRC are generally not applicable to Hong Kong according to the Basic Law. The Basic Law came into effect
on July 1, 1997. It is the constitutional document of Hong Kong, which sets out the PRC&rsquo;s basic policies regarding Hong Kong. The
principle of &ldquo;one country, two systems&rdquo; is a prominent feature of the Basic Law, which dictates that Hong Kong will retain
its unique common law and capitalist system for 50 years after the handover of Hong Kong by the United Kingdom in 1997. Under the principle
of &ldquo;one country, two systems&rdquo;, Hong Kong&rsquo;s legal system, which is different from that of the PRC, is based on common
law, supplemented by statutes.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Pursuant
to Article 18 of the Basic Law, national laws adopted by the PRC shall not be applied in Hong Kong, except for those listed in Annex
III to the Basic Law, such as the laws in relation to the national flag, national anthem, and diplomatic privileges and immunities. Further,
there is no legislation stating that the laws in Hong Kong should be commensurate with those in the PRC. Despite the foregoing, the legal
and operational risks of operating in China also apply to businesses operating in Hong Kong and Macau. There is a risk that there
be a change in these policies, which could result in a material change in our operations and/or the value of the Ordinary Shares we are
registering for sale or could significantly limit or completely hinder our ability to offer or continue to offer securities to investors
and cause the value of such Ordinary Shares to significantly decline or be worthless. </B></FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>However,
as how the existing PRC regulations will be interpreted or implemented and whether the PRC regulatory agencies, including the CAC and
the CSRC, may adopt new laws, regulations, rules, or detailed implementation and interpretation is still under development, if any such
new laws, regulations, rules, or implementation and interpretation comes into effect, we will take all reasonable measures and actions
to comply and to minimize the adverse effect of such laws on us. Such new laws, regulations, rules or implementation and interpretation
could result in a material change in our operations and / or the value of our Ordinary Shares. Such changes could significantly limit
or completely hinder our ability to offer or continue to offer our Ordinary Shares to investors and / or cause the value of our Ordinary
Shares to significantly decline or be worthless. </B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We
</B></FONT> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>cannot assure you that PRC regulatory agencies,
including the CAC and the CSRC, will take the same view as we do. Similarly, there is no assurance that we can fully or timely comply
with such laws promulgated by the CAC and the CSRC if an alternative view is applied to Hong Kong. In the event that we are subject to
any mandatory cybersecurity review and other specific actions required by the CAC or filing procedures with the CSRC, we face uncertainty
as to whether any clearance or other required actions can be timely completed, or at all. Given such uncertainty, we may be further required
to suspend our relevant business, shut down our website, or face other penalties, which could materially and adversely affect our business,
financial condition, and results of operations.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We
believe that we have been in compliance with the data privacy and personal information requirements of the CAC for the above-mentioned
reasons. Further, we are not a PRC based &ldquo;domestic company&rdquo; for the purposes of the Trial Overseas Listing Measures.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We
are aware that recently, the government of mainland China initiated a series of regulatory actions and statements to regulate business
operations in certain areas in mainland China with little advance notice, including cracking down on illegal activities in the securities
market, enhancing supervision over mainland Chinese companies listed overseas using a VIE structure, adopting new measures to extend
the scope of cybersecurity reviews, and expanding the efforts in anti-monopoly enforcement . Since these statements and regulatory actions
are new, it is highly uncertain how soon the legislative or administrative regulation making bodies will respond and what existing or
new laws or regulations or detailed implementations and interpretations will be modified or promulgated, if any. In addition, due to
long arm provisions under the current laws and regulations of mainland China, there remains regulatory uncertainty with respect to whether
in the future we will be required to obtain permissions or approvals from the authorities of mainland China to operate our business or
to list our securities on the U.S. exchanges and offer securities.</B></FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 134 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">ALT-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt">&nbsp;</DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>As
of the date of this prospectus, our Company and its subsidiaries have not received any inquiry, notice, warning, or sanctions regarding
our planned overseas listing from the CSRC or any other PRC governmental authorities. None of our business activities appears to be within
the immediate targeted areas of concern by the Chinese government. For more details, see &ldquo;Risk Factors &mdash; Risks Relating to
Doing Business in Hong Kong &mdash; We may become subject to a variety of PRC
laws and other regulations regarding data protection or cybersecurity, and any failure to comply with applicable laws and regulations
could have a material and adverse effect on our business, financial condition and results of operations.&rdquo;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Pursuant
to the Holding Foreign Companies Accountable Act (&ldquo;HFCAA&rdquo;), the Public Company Accounting Oversight Board United States (&ldquo;PCAOB&rdquo;)
issued a Determination Report on December 16, 2021 which found that the PCAOB is unable to inspect or investigate completely registered
public accounting firms headquartered in: (1) the PRC because of a position taken by one or more authorities in mainland China; and (2)
Hong Kong, a Special Administrative Region and dependency of the PRC, because of a position taken by one or more authorities in Hong
Kong. Furthermore, as more stringent criteria have been imposed by the SEC and the PCAOB recently, our Ordinary Shares may be prohibited
from trading on a national exchange or over-the-counter under the HFCAA if the PCAOB is unable to inspect our auditors for two consecutive
years beginning in 2021.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>On
June 22, 2021, the U.S. Senate passed the Accelerating Holding Foreign Companies Accountable Act, and on December 29, 2022, legislation
entitled &ldquo;Consolidated Appropriations Act, 2023&rdquo; (the &ldquo;Consolidated Appropriations Act&rdquo;) was signed into law,
which contained, among other things, an identical provision to the Accelerating Holding Foreign Companies Accountable Act and amended
the HFCAA by requiring the SEC to prohibit an issuer&rsquo;s securities from trading on any U.S. stock exchanges if its auditor is not
subject to PCAOB inspections for two consecutive years, instead of three, thus reducing the time period before our Ordinary Shares may be prohibited from trading or being
delisted.
Our auditor ARK Pro CPA &amp; Co. is not subject to the determinations as to inability to inspect or investigate registered firms completely
announced by the PCAOB on December 16, 2021. Our auditor is headquartered in Hong Kong. If trading in our Ordinary Shares is prohibited
under the HFCAA in the future because the PCAOB determines that it cannot inspect or fully investigate our auditor at such future time,
Nasdaq may determine to delist our Ordinary Shares and trading in our Ordinary Shares could be prohibited.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>The
delisting, or the cessation of trading of our Ordinary Shares, or the threat of their being delisted or prohibited from being traded,
may materially and adversely affect the value of your investment. See &ldquo;Risk Factors &mdash;Risks Related to Our Initial Public
Offering and Ownership of our Ordinary Shares&rdquo; on page 23 of the prospectus.</B></FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>On August 26, 2022, the PCAOB
announced that it had signed a Statement of Protocol (the &ldquo;SOP&rdquo;) with the CSRC and the Ministry of Finance of China. The
SOP, together with two protocol agreements governing inspections and investigations (together, the &ldquo;SOP Agreement&rdquo;), establishes
a specific, accountable framework to make possible complete inspections and investigations by the PCAOB of audit firms based in mainland
China and Hong Kong, as required under U.S. law. On December 15, 2022, the PCAOB announced that it was able to secure complete access
to inspect and investigate PCAOB-registered public accounting firms headquartered in mainland China and Hong Kong completely in 2022.
The PCAOB Board vacated its previous 2021 determinations that the PCAOB was unable to inspect or investigate completely registered public
accounting firms headquartered in mainland China and Hong Kong. However, whether the PCAOB will continue to be able to satisfactorily
conduct inspections of PCAOB-registered public accounting firms headquartered in mainland China and Hong Kong is subject to uncertainties
and depends on a number of factors out of our and our auditor&rsquo;s control. The PCAOB continues to demand complete access in mainland
China and Hong Kong moving forward and is making plans to resume regular inspections in early 2023 and beyond, as well as to continue
pursuing ongoing investigations and initiate new investigations as needed. The PCAOB has also indicated that it will act immediately
to consider the need to issue new determinations with the HFCAA if needed. See &ldquo;A recent joint statement by the SEC and the PCAOB,
rule changes by Nasdaq, and the HFCAA all call for additional and more stringent criteria to be applied to emerging market companies
upon assessing the qualification of their auditors, especially the non-U.S. auditors who are not inspected by the PCAOB. These developments
could add uncertainties to our Offering.&rdquo; on page </B>21<B>.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">707IL
conducts its business in Hong Kong. Conducting business in Hong Kong involves risks of uncertainty about any actions the Chinese government
or authorities in Hong Kong may take. We do not believe and our legal counsel in PRC has advised us that we are not currently subject
to requiring permission or approval from the Chinese government to operate our business or to offer our Ordinary Shares. To the extent
we inadvertently conclude that we do need such permission or approval, or the laws or regulations change requiring approval, we may be
subject to penalties or be unable to operate our business or offer our Ordinary Shares as planned. See &ldquo;Prospectus Summary
- Recent Regulatory Developments in the PRC&rdquo; beginning on page 5 and &ldquo;Risk Factors &ndash; Risks Relating to Doing Business
in Hong Kong.&rdquo; </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
are significant legal and operational risks associated with being based in or having the majority of our operations in Hong Kong, including
potential changes in the legal, political and economic policies of the Chinese government, and the relations between China and the United
States. Chinese or U.S. regulations may materially and adversely affect our business, financial condition and results of operations.
Any such changes could significantly limit or completely hinder our ability to offer or continue to offer our securities to investors,
and could cause the value of our securities to significantly decline or become worthless.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 135 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">ALT-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt">&nbsp;</DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Transfer
of cash to and from our subsidiaries</B></FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
business is primarily conducted through our wholly-owned subsidiary, namely 707 International Limited in Hong Kong. The Cayman Islands
holding company, 707 Cayman Holdings Limited, will rely on dividends paid by the subsidiary as well as the intermediary wholly owned
subsidiary incorporated in the British Virgin Islands, Beta Alpha Holdings Limited, for our Company&rsquo;s working capital and cash
needs, including the funds necessary to pay any dividends. We currently intend to retain all of our available funds and future earnings, if any, for the operation and expansion
of our business and do not anticipate declaring or paying any dividends in the foreseeable future. We do not have a formal cash management
policy. While there are currently no restrictions regarding the transfer of cash from Hong Kong, the PRC government may, in the future,
impose restrictions or limitations on our ability to move money out of Hong Kong to distribute earnings and pay dividends to and from
the other entities within our organization or to reinvest in our business outside of Hong Kong. Such restrictions and limitations, if
imposed in the future, may delay or hinder the expansion of our business outside of Hong Kong and may affect our ability to receive funds
from 707IL. See &ldquo;Transfers of Cash to and from our Subsidiaries&rdquo; on page 2 and 8.</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the financial years ended September 30, 2022 and 2023, there was no transfer or distributions between the holding company and our subsidiaries
as the corporate reorganization has not yet taken place. The dividends paid for the financial years ended September 30, 2022 and 2023
were paid directly from our Operating Subsidiary to the shareholder. If we decide to pay dividends on any of our Ordinary Shares, as
a holding company, we will depend on the receipt of funds from our subsidiaries through dividend payments. We are permitted under the
laws of the Cayman Islands to provide funding to our operating subsidiaries through loans and/or capital contributions without restriction
on the amount of the funds loaned or contributed.</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Cayman
Islands</I>. Subject to the Cayman Act and our Memorandum and Articles of Association, our board of Directors may declare dividends and
distributions on our Ordinary Shares and authorize payment of the dividends or distributions out of the funds of the Company. No dividend
or distribution shall be paid except out of our realized or</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> &nbsp; </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">unrealized
profits, or out of our share premium account unless immediately following the payment we are able to pay our debts as they fall due in
the ordinary course of business. Under Cayman Islands law, a Cayman Islands company may pay a dividend out of either its profit or share
premium account, provided that in no circumstances may a dividend be paid if such payment would result in the company being unable to
pay its debts as they fall due in the ordinary course of business.</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>British
Virgin Islands</I>. Under BVI law, the board of directors of our BVI subsidiary may authorize payment of a dividend to its shareholders
as such time and of such an amount as they determine if they are satisfied on reasonable grounds that immediately following the dividend
the value of our assets will exceed our liabilities and we will be able to pay our debts as they become due.</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Hong
Kong</I>. Under Hong Kong law, dividends may only be paid out of distributable profits (that is, accumulated realized profits less accumulated
realized losses) or other distributable reserves. Dividends cannot be paid out of share capital. As at the date of this prospectus, there
are no restrictions or limitations under the laws of Hong Kong imposed on the conversion of HK dollars into foreign currencies and the
remittance of currencies out of Hong Kong, nor is there any restriction on foreign exchange to transfer cash between the Company and
its subsidiaries, across borders and to U.S. investors, nor are there any restrictions or limitations on distributing earnings from our
business and subsidiaries to the Company and U.S. investors. Under the current practice of the Inland Revenue Department of Hong Kong,
no tax is payable in Hong Kong in respect of dividends paid by us.</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Investors
in our Ordinary Shares should note that, to the extent cash in the business is in Hong Kong or a Hong Kong entity, the funds may not
be available to fund operations or for other use outside of the PRC due to interventions in or the imposition of restrictions and limitations
on the ability of these subsidiaries by the PRC government or Hong Kong Government to transfer cash.</FONT> </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Concurrent
with our initial public Offering, our Ordinary Shares were listed on the Nasdaq under the symbol &ldquo;[&#9679;].&rdquo;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are an &ldquo;emerging growth company&rdquo; as defined in Section 2(a) of the Securities Act of 1933, as amended, and we have elected
to comply with certain reduced public company reporting requirements.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">An
investment in our Ordinary Shares involves significant risks. You should carefully consider the risk factors beginning on page 11
of this prospectus before you make your decision to invest in our Ordinary Shares.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Neither
the SEC nor any other regulatory body has approved or disapproved of these securities or passed upon the accuracy or adequacy of this
prospectus. Any representation to the contrary is a criminal offense.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
date of this prospectus is [&#9679;], 2024</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 136 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">ALT-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt">&nbsp;</DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>TABLE
OF CONTENTS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 0.5in; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Page</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABOUT
    THIS PROSPECTUS</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">PRESENTATION
    OF FINANCIAL INFORMATION</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">MARKET
    AND INDUSTRY DATA</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">SPECIAL
    NOTE REGARDING FORWARD-LOOKING STATEMENTS</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">DEFINITIONS</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">PROSPECTUS
    SUMMARY</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">RISK
    FACTORS</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">ENFORCEABILITY
    OF CIVIL LIABILITIES</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">USE
    OF PROCEEDS</FONT></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">ALT-5<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">CAPITALIZATION</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">DILUTION</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">SELECTED
    COMBINED FINANCIAL AND OTHER DATA</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">DIVIDEND
    POLICY</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">MANAGEMENT&rsquo;S
    DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">HISTORY
    AND CORPORATE STRUCTURE</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">BUSINESS</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">REGULATORY
    ENVIRONMENT</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">MANAGEMENT</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">EXECUTIVE
    COMPENSATION</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">PRINCIPAL
    SHAREHOLDERS</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">RELATED
    PARTY TRANSACTIONS</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">DESCRIPTION
    OF SHARE CAPITAL</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">CERTAIN
    CAYMAN ISLANDS COMPANY CONSIDERATIONS</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">SHARES
    ELIGIBLE FOR FUTURE SALE</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">EXPENSES
    RELATED TO THIS OFFERING</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">MATERIAL
    TAX CONSIDERATIONS</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">UNDERWRITING</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">LEGAL MATTERS</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">ALT-7</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">EXPERTS</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">WHERE
    YOU CAN FIND ADDITIONAL INFORMATION</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">INDEX
    TO COMBINED FINANCIAL STATEMENTS</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Until
________________, 2024 (the 25th day after the date of this prospectus), all dealers that effect transactions in these Ordinary Shares,
whether or not participating in this Offering, may be required to deliver a prospectus. This is in addition to the dealers&rsquo; obligation
to deliver a prospectus when acting as an underwriter and with respect to their unsold allotments or subscriptions.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 137 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">ALT-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt">&nbsp;</DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>THE
OFFERING</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 23%; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ordinary
    Shares being offered</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 2%; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 75%; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
    aggregate Ordinary Shares.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ordinary
    Shares outstanding after this Offering</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[&#9679;]
    Ordinary Shares, assuming the issuance and sale of [&#9679;] Ordinary Shares pursuant to the Public Offering Prospectus filed contemporaneously
    herewith.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Use
    of proceeds</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
    will not receive any proceeds from the sale of Ordinary Shares held by the Resale Shareholders being registered in this prospectus.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Proposed
    Nasdaq Symbol</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;[&#9679;]</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risk
    factors</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-right: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">An
    investment in our securities involves a high degree of risk. See &ldquo;Risk Factors&rdquo; beginning on page 11 of this prospectus
    and other information included in this prospectus for a discussion of factors you should carefully consider before deciding to invest
    in our Ordinary Shares.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="din_002"></A>USE
OF PROCEEDS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Resale Shareholders will receive all of the proceeds from any sales of the Ordinary Shares offered hereby. However, we will incur expenses
in connection with the registration of our Ordinary Shares offered hereby.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 22.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>RESALE
SHAREHOLDERS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Ordinary Shares being offered by Expert Core Enterprises Limited were acquired from JME International Holdings Limited on March 20,
2024 for approximately US$US$267,500. We are registering those Ordinary Shares in order to permit Expert Core Enterprises Limited
to offer their shares for resale from time to time. Expert Core Enterprises Limited is wholly-owned by Mr. Ho Tung Ho. Neither Expert
Core Enterprises Limited or Mr. Ho has had any position, office or other material relationship with the Company within the past three
years. </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Ordinary Shares being offered by Harmony Prime Limited were acquired from JME International Holdings Limited on March 20, 2024
for approximately US$US$267,500. We are registering those Ordinary Shares in order to permit Harmony Prime Limited to offer their
shares for resale from time to time. Harmony Prime Limited is wholly-owned by Ms. Law Kam Yan, Debby. Neither Harmony Prime Limited
or Ms. Law has had any position, office or other material relationship with the Company within the past three years. </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Ordinary Shares being offered by Goldstone Capital Limited were acquired from JME International Holdings Limited on March 19,
2024 for approximately US$US$254,800. We are registering those Ordinary Shares in order to permit Goldstone Capital Limited to offer
their shares for resale from time to time. Goldstone Capital Limited is wholly-owned by Mr. Kwok Shun Tim. Neither Goldstone Capital
Limited or Mr. Kwok has had any position, office or other material relationship with the Company within the past three years. </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Ordinary Shares being offered by Long Vehicle Capital Limited were acquired from JME International Holdings Limited on March
19, 2024 for approximately US$US$254,800. We are registering those Ordinary Shares in order to permit Long Vehicle Capital Limited
to offer their shares for resale from time to time. Long Vehicle Capital Limited is wholly-owned by Mr. Zhang Xiongfeng. Neither Long
Vehicle Capital Limited or Mr. Zhang has had any position, office or other material relationship with the Company within the past three
years. </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>




<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
prospectus covers the Offering for resale of in aggregate [&#9679;] Ordinary Shares by the Resale Shareholders. This prospectus and any
prospectus supplement will only permit to sell the number of Ordinary Shares identified in the column &ldquo;Number of Ordinary Shares
to be Sold.&rdquo; The Ordinary Shares issued to the Resale Shareholders are &ldquo;restricted&rdquo; securities under applicable U.S.
federal and state securities laws and are being registered to provide the Resale Shareholders the opportunity to sell those Ordinary
Shares.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following table sets forth the name of each Shareholder who is Offering the Ordinary Shares for resale by this prospectus, the number
and percentage of Ordinary Shares beneficially owned by it, the number of Ordinary Shares that may be offered for resale by this prospectus
and the number and percentage of Ordinary Shares it will own after the Offering. The information appearing in the table below is based
on information provided by the Resale Shareholder. We will not receive any proceeds from the resale of the Ordinary Shares by the Resale
Shareholders. The Resale Shareholders may sell all, some or none of its shares in this Offering. See &ldquo;Plan of Distribution.&rdquo;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 22.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Name of
    Resale Shareholder</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Ordinary
    <BR>Shares <BR>Beneficially <BR>Owned Prior <BR>to Offering</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Percentage</FONT></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ownership</FONT></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prior
                                            to</FONT></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Offering<SUP>(1)</SUP></FONT></P></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Number
    of <BR>Ordinary <BR>Shares to <BR>be Sold</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Number
                                            of</FONT></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ordinary</FONT></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shares</FONT></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Owned</FONT></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">After</FONT></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Offering<SUP>(2)</SUP></FONT></P></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Percentage
    <BR>Ownership <BR>After <BR>Offering</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify; width: 33%"><FONT STYLE="font-family: Times New Roman, Times, Serif">Expert Core Enterprises Limited</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right; width: 11%"><FONT STYLE="font-family: Times New Roman, Times, Serif">[&#9679;]</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right; width: 11%"><FONT STYLE="font-family: Times New Roman, Times, Serif">[4.90%]</FONT></TD><TD STYLE="text-align: justify; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right; width: 11%"><FONT STYLE="font-family: Times New Roman, Times, Serif">[&#9679;]</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right; width: 11%"><FONT STYLE="font-family: Times New Roman, Times, Serif">[&#9679;]</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right; width: 11%"><FONT STYLE="font-family: Times New Roman, Times, Serif">[&#9679;]</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Harmony Prime Limited</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">[&#9679;]</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">[4.90%]</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">[&#9679;]</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">[&#9679;]</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">[&#9679;]</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Goldstone Capital Limited</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">[&#9679;]</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">[4.60%]</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">[&#9679;]</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">[&#9679;]</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">[&#9679;]</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Long Vehicle Capital Limited</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">[&#9679;]</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">[4.60%]</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">[&#9679;]</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">[&#9679;]</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">[&#9679;]</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 22.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)
Based on [&#9679;] Ordinary Shares issued and outstanding prior to completion of the Company&rsquo;s initial public Offering.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)
Since we do not have the ability to control how many, if any, of the Ordinary Shares held by the Resale Shareholders will sell, we have
assumed that a Resale Shareholder will sell all of its shares offered herein for purposes of determining how many shares it will own
after the Offering and its percentage of ownership following the Offering, subject to any Leakage Agreement applicable to such Resale
Shareholder.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 138 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">ALT-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt">&nbsp;</DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>PLAN
OF DISTRIBUTION</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 22.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Resale Shareholders and any of its pledgees, assignees and successors-in-interest may, from time to time, sell any or all of its Ordinary
Shares covered hereby on the Nasdaq or any other stock exchange, market or trading facility on which the Ordinary Shares are traded or
in private transactions. These sales may be at fixed or negotiated prices. The Resale Shareholders may use any one or more of the following
methods when selling its Ordinary Shares:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 22.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">ordinary
    brokerage transactions and transactions in which the broker-dealer solicits purchasers;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">block
    trades in which the broker-dealer will attempt to sell the shares as agent but may position and resell a portion of the block as
    principal to facilitate the transaction;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">purchases
    by a broker-dealer as principal and resale by the broker-dealer for its account;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">an
    exchange distribution in accordance with the rules of the applicable exchange;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">privately
    negotiated transactions;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">settlement
    of short sales;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">in
    transactions through broker-dealers that agree with the Resale Shareholder to sell a specified number of such securities at a stipulated
    price per security;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">through
    the writing or settlement of options or other hedging transactions, whether through an options exchange or otherwise;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">a
    combination of any such methods of sale; or</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">any
    other method permitted pursuant to applicable law.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Resale Shareholders may also sell its Ordinary Shares under Rule 144 or any other exemption from registration under the Securities Act
of 1933, as amended (the &ldquo;Securities Act&rdquo;), if available, rather than under this prospectus.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Broker-dealers
engaged by the Resale Shareholders may arrange for other broker-dealers to participate in sales. Broker-dealers may receive commissions
or discounts from the Resale Shareholders (or, if any broker-dealer acts as agent for the purchaser of securities, from the purchaser)
in amounts to be negotiated, but, except as set forth in a supplement to this prospectus, in the case of an agency transaction not in
excess of a customary brokerage commission in compliance with FINRA Rule 2121; and in the case of a principal transaction a markup or
markdown in compliance with FINRA Rule 2121.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
connection with the sale of the Ordinary Shares or interests therein, the Resale Shareholders may enter into hedging transactions with
broker-dealers or other financial institutions, which may in turn engage in short sales of the Ordinary Shares in the course of hedging
the positions they assume. The Resale Shareholders may also sell Ordinary Shares short and deliver these shares to close out their short
positions, or loan or pledge the shares to broker-dealers that in turn may sell these shares. The Resale Shareholders may also enter
into option or other transactions with broker-dealers or other financial institutions or create one or more derivative securities which
require the delivery to such broker-dealer or other financial institution of Ordinary Shares offered by this prospectus, which shares
such broker-dealer or other financial institution may resell pursuant to this prospectus (as supplemented or amended to reflect such
transaction).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 139 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">ALT-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt">&nbsp;</DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Resale Shareholders and any broker-dealers or agents that are involved in selling the Ordinary Shares may be deemed to be &ldquo;underwriters&rdquo;
within the meaning of the Securities Act in connection with such sales. In such event, any commissions received by such broker-dealers
or agents and any profit on the resale of the Ordinary Shares purchased by them may be deemed to be underwriting commissions or discounts
under the Securities Act. The Resale Shareholders have informed the Company that they do not have any written or oral agreement or understanding,
directly or indirectly, with any person to distribute the Ordinary Shares.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company is required to pay certain fees and expenses incurred by the Company incidental to the registration of the Ordinary Shares.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
agreed to keep this prospectus effective until the earlier of (i) the date on which the Ordinary Shares may be resold by the Resale Shareholders
without registration and without regard to any volume or manner-of-sale limitations by reason of Rule 144, without the requirement for
the Company to be in compliance with the current public information under Rule 144 under the Securities Act or any other rule of similar
effect; or (ii) all of the Ordinary Shares held by the Resale Shareholders have been sold pursuant to this prospectus or Rule 144 under
the Securities Act or any other rule of similar effect. The Ordinary Shares will be sold only through registered or licensed brokers
or dealers if required under applicable state securities laws. In addition, in certain states, the Ordinary Shares covered hereby may
not be sold unless they have been registered or qualified for sale in the applicable state or an exemption from the registration or qualification
requirement is available and is complied with.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 24pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Under
applicable rules and regulations under the Exchange Act, any person engaged in the distribution of the Ordinary Shares may not simultaneously
engage in market making activities with respect to the Ordinary Shares for the applicable restricted period, as defined in Regulation
M, prior to the commencement of the distribution. In addition, the Resale Shareholders will be subject to applicable provisions of the
Exchange Act and the rules and regulations thereunder, including Regulation M, which may limit the timing of purchases and sales of the
Ordinary Shares by the Resale Shareholders or any other person. We will make copies of this prospectus available to the Resale Shareholders
and have informed them of the need to deliver a copy of this prospectus to each purchaser at or prior to the time of the sale (including
by compliance with Rule 172 under the Securities Act).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="din_005"></A>LEGAL
MATTERS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are being represented by Troy Gould PC with respect to certain legal matters of U.S. federal securities. The validity of the Ordinary
Shares offered in this Offering and certain legal matters as to Cayman Islands law will be passed upon for us by Harney Westwood &amp;
Riegels. Legal matters as to Hong Kong law will be passed upon for us by Neo Solicitors. Troy Gould PC may rely upon Harney Westwood
&amp; Riegels with respect to matters governed by Cayman Islands law, Neo Solicitors with respect to matters governed by Hong
Kong law and Guangdong Wesley Law Firm with respect to matters governed by the laws of the PRC. </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 140 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">ALT-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt">&nbsp;</DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>PART
II</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>INFORMATION
NOT REQUIRED IN PROSPECTUS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>ITEM
6. INDEMNIFICATION OF DIRECTORS AND EXECUTIVE OFFICERS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cayman
Islands&rsquo; laws do not prohibit or restrict a company from indemnifying its directors and officers against personal liability for
any loss they may incur arising out of the Company&rsquo;s business, except to the extent such provision may be held by the Cayman Islands
courts to be contrary to public policy, such as to provide indemnification against civil fraud or the consequences of committing a crime.
The indemnity extends only to liability for their own negligence and breach of duty other than breaches of fiduciary duty and not where
there is evidence of dishonesty, willful default or fraud.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
Amended Memorandum and Articles of Association permits, to the fullest extent permissible under Cayman Islands law, indemnification of
our Executive Officers and directors against all actions, proceedings, costs, charges, expenses, losses, damages or liabilities incurred
or sustained by them, other than by reason of their own dishonesty, willful default or fraud, in connection with the execution or discharge
of their duties, powers, authorities or discretion as directors or Executive Officers of our Company, including without prejudice to
the generality of the foregoing, any costs, expenses, losses or liabilities incurred by them in defending (whether successfully or otherwise)
any civil proceedings concerning our Company or its affairs in any court whether in the Cayman Islands or elsewhere.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
intend to enter into indemnification agreements with each of our directors and Executive Officers. These agreements will require us to
indemnify these individuals to the fullest extent permitted under Cayman Islands law against liabilities that may arise by reason of
their service to us, and to advance expenses incurred as a result of any proceeding against them as to which they could be indemnified,
subject to our Company reserving its rights to recover the full amount of such advances in the event that he or she is subsequently found
to have been negligent or otherwise have breached his or her trust or fiduciary duties to our Company or to be in default thereof, or
where the Cayman Islands courts have declined to grant relief.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[The
form of indemnification agreement to be filed as Exhibit [&#9679;] to this registration statement will also provide for indemnification
of us and our Executive Officers and directors.]</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Insofar
as indemnification for liabilities arising under the Securities Act may be permitted to directors, Executive Officers or persons controlling
us pursuant to the foregoing provisions, we have been informed that in the opinion of the SEC such indemnification is against public
policy as expressed in the Securities Act and is therefore unenforceable.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>ITEM
7. RECENT SALES OF UNREGISTERED SECURITIES</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the past three years, we have issued and sold the following securities without registering such securities under the Securities Act.
We believe that each of the following issuances was exempt from registration under the Securities Act pursuant to Section 4(a)(2) of
the Securities Act regarding transactions not involving a public Offering or in reliance on Regulation S under the Securities Act regarding
sales by an issuer in offshore transactions. No underwriters were involved in these issuances of securities.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Ordinary
Shares</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 80%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Allottee</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Date
                                            of Sale</B></FONT></P>
                                                                     <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>or
                                            Issuance</B></FONT></P></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Number
                                            of</B></FONT></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Securities</B></FONT></P></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 46%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">JME International Holdings Limited</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 20%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">February 2, 2024</FONT></TD><TD STYLE="text-align: justify; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 16%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">1</FONT></TD><TD STYLE="width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">JME International Holdings Limited</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">March 13, 2024</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">999,998</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">JME International Holdings Limited</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">[&#9679;]</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">1</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 141; Options: NewSection -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt">&nbsp;</DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>ITEM
8. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibits</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">See
&ldquo;Exhibit Index&rdquo; beginning on page 103 of this registration statement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial
    Statement Schedules</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
supplement schedules are omitted because of the absence of conditions under which they are required or because the data is shown in the
financial statements or notes thereto.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>ITEM
9. UNDERTAKINGS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
The undersigned Registrant hereby undertakes:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.
To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement, unless
the information required to be included in a post-effective amendment by paragraphs (i), (ii) and (iii) below is contained in reports
filed with or furnished to the SEC by the registrant pursuant to section 13 or section 15(d) of the Securities Exchange Act of 1934 that
are incorporated by reference in the registration statement, or is contained in a form of a prospectus filed pursuant to Rule 424(b)
that is part of the registration statement:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)
To include any prospectus required by Section 10(a)(3) of the Securities Act of 1933, as amended;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)
To reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective
amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration
statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities
offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum Offering range
may be reflected in the form of prospectus filed with the SEC pursuant to Rule 424(b) if, in the aggregate, the changes in volume and
price represent no more than a 20 percent change in the maximum aggregate Offering price set forth in the &ldquo;Calculation of Registration
Fee&rdquo; table in the effective registration statement;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)
To include any material information with respect to the plan of distribution not previously disclosed in the registration statement or
any material change to such information in the registration statement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.
That, for the purpose of determining any liability under the Securities Act of 1933, as amended, each such post-effective amendment shall
be deemed to be a new registration statement relating to the securities offered therein, and the Offering of such securities at that
time shall be deemed to be the initial bona fide Offering thereof.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.
To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the
termination of the Offering.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.
To file a post-effective amendment to the registration statement to include any financial statements required by Item 8.A. of Form 20-F
at the start of any delayed Offering or throughout a continuous Offering. Financial statements and information otherwise required by
Section 10(a)(3) of the Securities Act of 1933, as amended, need not be furnished, provided, that the registrant includes in the prospectus,
by means of a post-effective amendment, financial statements required pursuant to this paragraph (a)(4) and other information necessary
to ensure that all other information in the prospectus is at least as current as the date of those financial statements.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 142 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt">&nbsp;</DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.
That, for the purpose of determining liability under the Securities Act of 1933, as amended, to any purchaser;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)
Each prospectus filed by the registrant pursuant to Rule 424(b)(3) shall be deemed to be part of the registration statement as of the
date the filed prospectus was deemed part of and included in the registration statement; and</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)
Each prospectus required to be filed pursuant to Rule 424(b)(2), (b)(5), or (b)(7) as part of a registration statement in reliance on
Rule 430B relating to an Offering made pursuant to Rule 415(a)(1)(i), (vii), or (x) for the purpose of providing the information required
by section 10(a) of the Securities Act of 1933 shall be deemed to be part of and included in the registration statement as of the earlier
of the date such form of prospectus is first used after effectiveness or the date of the first contract of sale of securities in the
Offering described in the prospectus. As provided in Rule 430B, for liability purposes of the issuer and any person that is at that date
an underwriter, such date shall be deemed to be a new effective date of the registration statement relating to the securities in the
registration statement to which that prospectus relates, and the Offering of such securities at that time shall be deemed to be the initial
bona fide Offering thereof. Provided, however, that no statement made in a registration statement or prospectus that is part of the registration
statement or made in a document incorporated or deemed incorporated by reference into the registration statement or prospectus that is
part of the registration statement will, as to a purchaser with a time of contract of sale prior to such effective date, supersede or
modify any statement that was made in the registration statement or prospectus that was part of the registration statement or made in
any such document immediately prior to such effective date.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">6.
That, for the purpose of determining liability of a registrant under the Securities Act of 1933, as amended, to any purchaser in the
initial distribution of the securities, the undersigned registrant undertakes that in a primary Offering of securities of the undersigned
registrant pursuant to this registration statement, regardless of the underwriting method used to sell the securities to the purchaser,
if the securities are offered or sold to such purchaser by means of any of the following communications, the undersigned registrant will
be a seller to the purchaser and will be considered to offer or sell such securities to such purchaser:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)
Any preliminary prospectus or prospectus of an undersigned registrant relating to the Offering required to be filed pursuant to Rule
424;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)
Any free writing prospectus relating to the Offering prepared by or on behalf of an undersigned registrant or used or referred to by
an undersigned registrant;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)
The portion of any other free writing prospectus relating to the Offering containing material information about an undersigned registrant
or its securities provided by or on behalf of an undersigned registrant; and</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iv)
Any other communication that is an offer in the Offering made by an undersigned registrant to the purchaser.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.
Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling
persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of
the SEC such indemnification is against public policy as expressed in the Securities Act of 1933 and is, therefore, unenforceable. In
the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or
paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted
by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the
opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question
whether such indemnification by it is against public policy as expressed in the Securities Act of 1933 and will be governed by the final
adjudication of such issue.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 143 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt">&nbsp;</DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>EXHIBIT
INDEX</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.75in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit
    No.</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Description
    of document</B></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.1</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form
    of Underwriting Agreement*</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.1</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amended
    and Restated Memorandum and Articles of Association of the Registrant*</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.1</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Opinion
    of Harney Westwood &amp; Riegels regarding the validity of securities being registered*</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.2</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Opinion
    of Neo Solicitors regarding Hong Kong legal matters*</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.3</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Opinion
    of Harney Westwood &amp; Riegels regarding certain Cayman Islands tax matters (included in Exhibit 5.1)</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.1</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">independent
    director Offer Letter with Lau Kai San*</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[&#9679;]</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">independent
    director Offer Letter with Luk Huen Ling Claire*</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[&#9679;]</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">independent
    director Offer Letter with Yau Yin Hung*</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[&#9679;]</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2024
    Equity Incentive Plan*</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[&#9679;]</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Code
    of Ethics of the Registrant*</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[&#9679;]</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">List
    of Subsidiaries of the Registrant*</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[&#9679;]</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent
    of ARK Pro CPA &amp; Co </FONT> * </TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[&#9679;]</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent
    of Harney Westwood &amp; Riegels (included in Exhibits 5.1 and 5.3)</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[&#9679;]</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent
    of Neo Solicitors (included in Exhibit 5.2)</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">[&#9679;]</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">Consent of Guangdong Wesley Law Firm* </TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[&#9679;]</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent
    of Lau Kai San*</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[&#9679;]</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent
    of Luk Huen Ling Claire*</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[&#9679;]</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent
    of Yau Yin Hung*</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[&#9679;]</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Filing
    Fee Table*</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">* To be filed by amendment</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&nbsp;</P>


<!-- Field: Page; Sequence: 144; Options: NewSection; Value: 103 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->103<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt">&nbsp;</DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>SIGNATURES</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
to the requirements of the Securities Act, the Registrant certifies that it has reasonable grounds to believe that it meets all of the
requirements for filing on Form F-1 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto
duly authorized, in Hong Kong, on May 21, 2024. </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>707
    Cayman Holdings Limited</B></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 45%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
    Cheung Lui</I></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cheung
    Lui</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><P STYLE="margin: 0; text-align: justify"> Executive Director and Chief Executive
                                            Officer </P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>707
    Cayman Holdings Limited</B></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 45%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
    Chak Ka Wai</I></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chak
    Ka Wai</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><P STYLE="margin: 0; text-align: justify"> Chief Financial Officer </P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>POWER
OF ATTORNEY</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.45in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We,
the undersigned directors of 707 Cayman Holdings Limited and executive officers of 707 Cayman Holdings Limited and its subsidiaries hereby
severally constitute and appoint, singly (with full power to act alone), our true and lawful attorneys-in-fact and agents, with full
power of substitution and resubstitution in him for him and in his name, place and stead, and in any and all capacities, to sign any
and all amendments (including post-effective amendments) to this Registration Statement (or any other registration statement for the
same Offering that is to be effective upon filing pursuant to Rule 462(b) under the Securities Act), and to file the same, with all exhibits
thereto and other documents in connection therewith, with the SEC, granting unto said attorneys-in-fact and agents, and him, full power
and authority to do and perform each and every act and thing requisite or necessary to be done in and about the premises, as full to
all intents and purposes as he might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents
or his substitute or substitutes may lawfully do or cause to be done by virtue hereof.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
to the requirements of the Securities Act, this Registration Statement has been signed by the following persons in the capacities and
on the dates indicated.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.45in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 32%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Signature</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 52%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Title</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Date</B></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
                                            Cheung Lui</I></FONT></P></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">May
    21, 2024</FONT> </TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cheung
    Lui</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Executive
    Director</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
    Jose Sfez</I></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">May
    21, 2024</FONT> </TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Jose
    Sfez</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Executive
    Director</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
    Chak Ka Wai</I></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">May
    21, 2024</FONT> </TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chak
    Ka Wai</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief
    Financial Officer</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.45in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 145; Value: 103 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->104<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt">&nbsp;</DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>SIGNATURE
OF AUTHORIZED REPRESENTATIVE IN THE UNITED STATES</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
to the Securities Act of 1933 as amended, the undersigned, the duly authorized representative in the United States of America, has signed
this registration statement thereto in New York, NY on [&#9679;], 2024.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 45%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 146; Options: Last -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->105<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>formdrsa_001.jpg
<TEXT>
begin 644 formdrsa_001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  $! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_
MVP!# 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_P  1"  W .8# 2(  A$! Q$!_\0
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MM7NQR#7HT7P2^+<T<<R>!=;6.2,.5>73X7S@95X6NA-'D-E5DC7.6 (8&O\
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MT9<E2-2BW*UU9\CE:][7;>C;:T;=[L^_Q_P=S?$\# _85\$D D?\EQUH@ 8
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MDB,(6.-Q^5:_\'<GQ+!./V%/ X.06 ^.>L%@[=&*GP"-ISGD\Y^;=D&O!O\
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M5$H4IV2UH8_,</B(87,Z4.2IK'$4FG34KJ$>:=DI2DVKP48M7YE=(_U#!C@
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MG&<CD#DD8)P%7+L<88 X9MYV@!L$A@PZXQC&X]#GD&G9&#WR#@ #D '<,]0
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M"HR<<D\#_/ ')XK_ #?O^#F3G_@J]XR'&4_9^^!AP,;N;7Q2.F3G SP<,02
M,8)_T?\ @*&."!N'(^N,?B.#UP<<5_F__P#!S&0?^"K_ (RQG/\ PS_\"P1U
M"[K/Q21NQG.,#KZ]AR?^I;PE_P"2OE?_ *%6:]4NM+NUIW76W:Z?\29]_P B
MN3W_ 'E%[7T]W[MUKIYV/Q2\+:C\>K;0X(O 5U\>HO#2SSFS3P(OQ1?PW]H6
M5FNS:/X6@DT(S+<,!>+:R>9%-(5N@+C*K^SO_!!C4OC_ "_\%6/V:H?&MW\?
MY?#4NE_%<:BGC9/BM_PC'FCP'?&R_M%_$42:*)!<+BU^V/EIP!;!Y<9_0_\
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M,Y@.,="?C7XT)Y[_ $]_I7[0?\&KX'_#M'Q*.@;]J7XT<XQ@?;-%R<<=%![
MD<X[5^+W_!V)_P G\_LU@G'_ !AO%U'?_A=GC,<Y]/3OFNI_X(F?\%K/V/\
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M$57)-N\8Q?:,8XXC+L!7K5*E6@ZDY3C%R4IWTA=72:2T5FUU:4FV?CM\%?\
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D,-CJ2 ,@ $\8YYZ'.>_0 <4445#G9VY8Z:+XMOE(MJS:/__9

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>formdrsa_002.jpg
<TEXT>
begin 644 formdrsa_002.jpg
M_]C_X  02D9)1@ ! 0$ 9 !D  #_VP!#  $! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_
MVP!# 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_P  1" (H IX# 2(  A$! Q$!_\0
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M "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH
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MVQ_T,?[+7_A%?%G_ .;ZC['^VQ_T,?[+7_A%?%G_ .;Z@#ZEHKY:^Q_ML?\
M0Q_LM?\ A%?%G_YOJZ+X!_$7X@>-IOC-X7^)MGX-B\6_!SXM0_#:[U3P&FN6
MWASQ#:ZA\)/A/\6;#5K?3/$-Q?:GI5S;VWQ130;VSDU/4H9KC17U&"YCBOUL
MK0 ^@Z**^??VFOBGXM^$'PQT_P 2^!M-\.:GXK\0_%W]G[X4:0GBU]3_ .$>
MT^7XW?';X<_!ZYU[4H-&>#4]03PY9>.+G7;?2K6[T\ZK=Z?;Z?+J6FP7,M[
M ?05%?+7V/\ ;8_Z&/\ 9:_\(KXL_P#S?4?8_P!MC_H8_P!EK_PBOBS_ /-]
M0!]2T5\M?8_VV/\ H8_V6O\ PBOBS_\ -]1]C_;8_P"AC_9:_P#"*^+/_P W
MU 'U+17RU]C_ &V/^AC_ &6O_"*^+/\ \WU'V/\ ;8_Z&/\ 9:_\(KXL_P#S
M?4 ?4M%?+7V/]MC_ *&/]EK_ ,(KXL__ #?4?8_VV/\ H8_V6O\ PBOBS_\
M-]0!]2T5\M?8_P!MC_H8_P!EK_PBOBS_ /-]1]C_ &V/^AC_ &6O_"*^+/\
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M_A//VM?^C;_A'_XDYK/_ -#Q1_PGG[6O_1M_PC_\2<UG_P"AXH ^GJ*^8?\
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M*_VI/_!M^R;_ /12T ?4E%?+?_#0WQ*_Z,K_ &I/_!M^R;_]%+1_PT-\2O\
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MGUW1Y-=^&7C_ . ?Q=^!VO>&="T+2?!'B>Q\62ZW8?%N\DU73M;U_P &6?\
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M?_%#PM\1_A1JW@/XCGX?ZSK]YJ?PPTSP]K/@G7].U;X::#8?$D>,(?%5E/\
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M6EL-9\):UH^M?"_X<WV@W-OI\^D:QHNIVTNN6FNPS:U:R1Z1/H0.J>SU\">
M/V5/$4G[=.O?MQ_$#P[\(?"GBN^_9:T#]FFST+P1)>>//$EY%9_$K5_B+J?B
M?5/BCK?@3X:ZK:V$<5QI7AFR\*Q>&]22]ALQJESK5B+2VTF3[[_3V]*A*T8[
M7Y5SI6TDG-)7Z^XH-/31I+17=)W<K;)V3[KEB[_>VK=+:ZZ!7RW^SW_R5']M
MS_LZ3P[_ .L=_LF5]25\M_L]_P#)4?VW/^SI/#O_ *QW^R93*/J2OC[]M[_D
MDOP[_P"SP?V"?_6VO@#7V#7Q]^V]_P DE^'?_9X/[!/_ *VU\ : /L&BBB@
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MC;D46I1;G#2[9^FOPF_:"^!_Q\TF\USX(_%KX>?%[0K :6]QK_PU\7Z#XUT
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M%66%%%% 'Q5^P)_R0SQW_P!GJ_\ !2C_ ->+?M3UJ?M__P#)F?[1'_9/+_\
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M'BK1;SS/%'A](+:9M7L!<>7:-^WC^S1KVD?L\Z]8Z]\2K?2?VK?B!?\ PP^
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MR.I))RBDX;S]O_P5X?\ VL/V@?@;XTT_P)\./@E^S+^SQ\-OCE\4?VG/B/\
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M;PI\-]"\(_%;X$_ 7PG)J?P1^+_CG4O''@;XS?"CQ7\1_'Z?$+X;ZWKOPD\
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MBY^VSXO^'W[8WCK]E6R\,^!];U0?LM^"OC1\%=+CO-2;XD?%GXJ_$/QG\7_
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MV3_V=+'_ .LT_LW5]2U0SY:_9W_Y*/\ MI?]G2Z=_P"LJ?LO5]2U\M?L[_\
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MM]"U*_F\*^+K+3M4TV_N_#>NQV&LV]GJ%E=2V26]W;R2>@5^?7[,/[._Q?\
MAA^T;\=?BMXZTSX8:/X0^)7P%_8W^''AFP\$^.-?\4:]:^*/@'X8^*MAX^36
MM-U+X9>!=+L?#C:E\1[#3_!&K:?JVL:CKNE:'<7^M^'O!DL]IHZ?H&1[]^,'
M&3EB!GWSBMI64YQ@^>"<E&>B4DIU8J22^S.,*=1-]*R5O=O+"$IN-YP49-1?
M*G>W-3I3:;U3<)SG3;3:O2>NK2=1113-3YA^//\ R5K]B?\ [.2\8_\ K'G[
M5=?3U?,/QY_Y*U^Q/_V<EXQ_]8\_:KKZ>H ^8?V1?^24^+/^SGOVV_\ UL_X
M^5]/5\P_LB_\DI\6?]G/?MM_^MG_ !\KZ>H *:R*X*L-P)!(/L01^&1G\Z=3
M'!*D 9.1P>,X(/7C'U'(/(Y&* /QJ^(7Q9_:;^%?[7OB_P#9$\2_M!Z[/_PV
MIX577?\ @GK\4I_ _P !K)O@GXA^%]EJ&J?M/> _&NF)X'AB^)'B/P-X6FT3
MXK_"73M8T"=_BQX'/B7X?3W/A#6?A7XS^-NI?3%M^U;X"^&_Q3^,?PT\4^*_
MC;XN\8^ _$W[+_PHTGPSXE\.?!FWLO''CWXV^'M6N/"MU\(KCP9IO@W4M8U3
MQ='INN>)/BM-X_O]&\+>"QX5UG5_#&E^#O!&E:HTD/Q7_P""?/A#XX> /B/X
M2^(_QM^-^J>-O''QH^&7QO\ "GQ]L(_@AH_QN^!.O?!7Q5HOC#X/^&/@=K]A
M\%E\)^%_!?PYU73-=CT#3_$7@OQ?K&HV7Q*^+:>+]<\47GQ-\77^I,\3_P#!
M/#P+XU\<?$?XD^+/B_\ &O6/''COQ7^RY\0M&\11W/PFT>[^%GQ(_9+AOX/
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M .')_9>_^?M0!]2T5\M?\+T^-G_1F/QG_P##D_LO?_/VH_X7I\;/^C,?C/\
M^')_9>_^?M0!]28'H/R%+7RU_P +T^-G_1F/QG_\.3^R]_\ /VH_X7I\;/\
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MD \4G_#97AO_ *()^V#_ .(N?%C_ .4= 'V!@>@_(48'H/RKX_\ ^&RO#?\
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M)9/; W+Q_(U^9^GZ'XEO_P#@IM^T_+86'B[0+'Q/_P $\_V7?!?ACXAMX/\
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M?[:O_BR?_@HM_P#13T?\,"? S_H>_P!M7_Q9/_P46_\ HIZ^U:* /BD_L"_
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ME"49:\JDITW=)RT<=7=V<WR>SOK[2,9Q:?V9TY55IH[\L7=-73LI*+T/L_\
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M=<U.^G,EQ=S2-ZY_PQA^SC_T)&M?^'.^*_\ \W%1_L]_\E;_ &Z?^SJ/"/\
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M1MXRJJ'.Y+EC!5'-W4G:G0HUGRI+FDVZE2*BM?W,I:\UH_NK_P ,;_LB<_\
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MX733<DHN?-I:*2<FI7:T2:4IP4_Z2]PQGD^P'/Y'KSQQWX[&@,",X('N,5^
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M;^/]1\46VEZR=+U^P@M]<\.>'-0TGXEO? VE^*O^"MWQ>ATKPUI%UXM\'?\
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M'X->(?%VK7_PP_LCXK>,M(\#>$M7^+%SX2?Z=_;8^#7COQA^SSH'[.O@_P
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MKZ,KYS_;"_Y-(_:E_P"S<_C=_P"JS\3T#/>=%_Y VD_]@RP_])8JTZS-%_Y
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M+*3Q'<V0U&&]O+2"T6\>%9/^%"_%O_H]?]H[_P (O]CW_P"A8KZ@HH ^7_\
MA0OQ;_Z/7_:._P#"+_8]_P#H6*/^%"_%O_H]?]H[_P (O]CW_P"A8KZ@HH ^
M7_\ A0OQ;_Z/7_:._P#"+_8]_P#H6*/^%"_%O_H]?]H[_P (O]CW_P"A8KZ@
MHH _/;X^>#OCI\*? V@^)]!_;+^/5]?ZI\;/V:/AO<0ZOX'_ &2)K1-#^,G[
M1_PI^$/BB[A2R_9DL9EU6R\,>.-8O- G>>2SM->@TV\U&QU73X+K2KWVG_A0
MOQ;_ .CU_P!H[_PB_P!CW_Z%BJ7[9G_)(?!__9UO[!__ *W%^SO7U;0!\O\
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M_P!G6U@M?BK^W/Y";/M/[5GANZF)=WWSS?L8_LA[W^=F"Y"JH1 J *,+DL2
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M$3ZMUGXL?M3ZUK'[9OPH^%M_=Z[X6_9!_:NL_!\FNZ_XYT3P;XEUKX,>*O\
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ML-?M++4=-M==LM)\4Z7JMA:ZS;:;J^K:=;ZI! E]!8:GJ-I%.D%]=1R^*?\
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M]&0?L@_^(T_!;_YB:^P** /C_P#X=Z_L#?\ 1D'[(/\ XC3\%O\ YB:M6/[
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M *-9_9R_\,A\,_\ YF*^C:* /G+_ (8[_9'_ .C6?V<O_#(?#/\ ^9BM>/\
M9;_9EA18HOV=?@5'$BJD<<?PB^'R1QHBJB1HB>'E"HJJ J@84#:,*% ]VHH
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MBOD[_AO;]AC_ */0_9._\2+^#_\ \V-'_#>W[#'_ $>A^R=_XD7\'_\ YL:
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M0 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%%
M!1110 4444 %%%% 'R?XQ_Y/F_9U_P"S3_VS_P#U;_[!=?6%?)_C'_D^;]G7
M_LT_]L__ -6_^P77UA0 4444 (<'J.A],^G3&>/\FN*\5_$3P3X(EMHO%OB7
M2?#YN=*\0:^&U2Y2WBMO#GA.SAOO%7BC4IWQ#I/A7PQ;75@?$GBC5)+3P_H4
MVJ:-:ZIJ-K=:SI,-[UTQ9$R",[L?-GOC /(].N?PK\*OVD?V?/C9^T;\,/\
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M0 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%%
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MPO\ _FIH ^DJ*^;?^&ROV0O^CJ?V;_\ P^7PO_\ FIH_X;*_9"_Z.I_9O_\
M#Y?"_P#^:F@#Z2HKYO3]L;]D:3.S]J;]G)]JEVV_'#X8MM0$!F;;XI.%7(RQ
MX&1SS3?^&ROV0O\ HZG]F_\ \/E\+_\ YJ: /I*BOFW_ (;*_9"_Z.I_9O\
M_#Y?"_\ ^:FC_ALK]D+_ *.I_9O_ /#Y?"__ .:F@#Z2HKYM_P"&ROV0O^CJ
M?V;_ /P^7PO_ /FIH_X;*_9"_P"CJ?V;_P#P^7PO_P#FIH ^DJ*^;?\ ALK]
MD+_HZG]F_P#\/E\+_P#YJ:/^&ROV0O\ HZG]F_\ \/E\+_\ YJ: /I*BOFW_
M (;*_9"_Z.I_9O\ _#Y?"_\ ^:FC_ALK]D+_ *.I_9O_ /#Y?"__ .:F@#(_
M;K_Y,B_;'_[-6_:%_P#51^+Z^J:_-7]M3]K/]E?7_P!C?]K30M"_:7_9^UG6
M]:_9F^/&DZ/I&E_&?X;ZAJ>JZIJ/PL\56>GZ;IUC:>)9KJ]O[Z[FBM;.TMXI
M)[FXECAA1Y'53^E5 !1110 4444 %%%% !1110 4444 %%%% !1110 4444
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M]O+X=^!="_;J\4^/_#'B;P[X>_8/\5:-X7\9SV<NBZUJOQ)N?$7P,^%?QO\
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MT5\P?\-N_L7_ /1W?[,'_A_?A3_\UE'_  V[^Q?_ -'=_LP?^']^%/\ \UE
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MQ6TDTTTKI%%%&K/)(ZHBLS 'Z9!R >>0.H(/X@\@^U "T444 %%%% !1110
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M %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110
M4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% 'R
M?XQ_Y/F_9U_[-/\ VS__ %;_ .P77UA7R?XQ_P"3YOV=?^S3_P!L_P#]6_\
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M0 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%%
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M_A<GPA_Z*K\-_P#PN?#'_P M*/\ A<GPA_Z*K\-__"Y\,?\ RTH ](HKS?\
MX7)\(?\ HJOPW_\ "Y\,?_+2C_A<GPA_Z*K\-_\ PN?#'_RTH ](HKS?_A<G
MPA_Z*K\-_P#PN?#'_P M*/\ A<GPA_Z*K\-__"Y\,?\ RTH \>_;K_Y,B_;'
M_P"S5OVA?_51^+Z^J:^%OVW_ (L_"N__ &+/VOK&Q^)GP^O;V\_9=_: M;2T
MM?&?AN>YNKF?X3^+8H+>W@BU)I)III&6.*-%9W=E5020*^Z: "BBB@ HHHH
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M^4]>K44 >4_\*(^!_P#T1KX4_P#AN_"'_P IZ/\ A1'P/_Z(U\*?_#=^$/\
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MI679?<O/R\W][[NZLNR^Y>7EY+[EV5OHY8HQDA8\,,-B-1N& ,$XR0  ,'/
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M !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444
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M4#)8\ $\5_/-\%+/Q?XT\6_LAVOB^SO-2^+?Q8_;]_X+#_#K]L:P#O/KVO\
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M(X[$CH::(HQTC0<YX4?>!)#=/O DG=UR2<Y-244N5=EIMHM-]M--W][[N[/
M9OV8O@Q/J7BK4CX9UB!?&WB^V^('B;0[/Q]\1-.\&:CXZM+W1-5@\9)X!T[Q
M;:^"-/\ %":YX<T3Q,VO:7X?L=4F\760\73W4GB6>ZU6?VS2M(TO0M+TW1-$
MTS3]'T;1["STO2=)TJSMM.TW3-,TZWBL]/T[3K"SBAM;&PL;2&*VL[.UBBM[
M6WBB@@CCA15&EZ?Y_/\ R:*+;7UM>U];)JUEV5K1\TDG<5EV6N^F]FVK][-M
MKLVVM6VRBBBF,**** "OF+5O^3S?A_\ ]FQ?%_\ ]6K\#Z^G:^8M6_Y/-^'_
M /V;%\7_ /U:OP/H ^G:*** "BBB@ HHHH **** "BBB@ HHHH **** "BBB
M@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH ****
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M_P#EY0![)7S%JW_)YOP__P"S8OB__P"K5^!]=S_PT7^SY_T7;X-_^'/\$_\
MR\KQ;2?B'X \??ME^#7\">.O!WC5-+_9C^*XU,^$O$^B>)!IIO/BK\%OL?\
M:']C7U[]B^V?9;K[(;KRA=?9+H0>8;:?RP#[-HHHH **** "BBB@ HHHH **
M** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHH
MH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@
M HHHH **** "BBB@ HHHH *\PU/X(_!?6M0O=7UCX1?"_5M5U*ZFO=1U/4_
M/A2_U"_O+F1I;B[O;VZTF6YNKJXE=I)KB>62661F>1F8DDHH H_\,_? 7_HB
M7PB_\-MX-_\ E+1_PS]\!?\ HB7PB_\ #;>#?_E+110 ?\,_? 7_ *(E\(O_
M  VW@W_Y2T?\,_? 7_HB7PB_\-MX-_\ E+110 ?\,_? 7_HB7PB_\-MX-_\
ME+1_PS]\!?\ HB7PB_\ #;>#?_E+110 ?\,_? 7_ *(E\(O_  VW@W_Y2T?\
M,_? 7_HB7PB_\-MX-_\ E+110 ?\,_? 7_HB7PB_\-MX-_\ E+1_PS]\!?\
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)** "BBB@#__9

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME>formdrsa_003.jpg
<TEXT>
begin 644 formdrsa_003.jpg
M_]C_X  02D9)1@ ! 0$ 9 !D  #_VP!#  $! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_
MVP!# 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_P  1" (= IX# 2(  A$! Q$!_\0
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M "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH
M**** "BBB@ HHHH **** "BBB@ HHHH **** "O'/VBD27]GWXZ1RI'+')\'
M/B<DD<J+)'(C^"=<5TDC<,CHZDJZ.&5E)5@02*]CKQ[]H?\ Y(!\<O\ LCWQ
M,_\ 4*UN@#S4?L)?L0* !^QM^RH    /V>?A&  .  !X0X '0=!2_P##"?[$
M/_1F_P"RK_XCS\(__F0KZJHH ^5#^PG^Q#_T9O\ LK#D8Q^SS\(_U_XI#IZC
MT%'_  PG^Q"?^;-_V5AQC_DWKX1]_P#N4.HKYE_X*E^$?C9XK\#?LXR?LT>)
M?$/A?]H;PO\ M%7GQ ^$\6A^*M5\(:7\1_%/PF_9R_:"^-.C_ 7XG7FF:UH,
M.L?!7X\^(?AEH'PT^*'A[7KZ306T76HO$S6O]O\ A7P]>V/Q=%^U;JG[9G[:
MW_!,'X\_!3QEXTM?V:OB/X;_ &G[;X<>!=5UC5-$\$_$#QUH?[-&D^/O$?BO
MXL^$_#>MW&D^)-;^$'Q(U32_@S:^'?$UO>:W\%_C!\)OCE;Z:L.M:E;WMG*E
M&WQ:Q4I37*VXQC3JSC)).\E-TIT]/AJ<J:<9)DR<HI-1O%VL[V5W4ITVI-JT
M6E453=\U-3:]Z+BOUK'["?[$7?\ 8W_95/O_ ,,\_"/G_P M"E_X83_8A_Z,
MW_95_P#$>?A'_P#,A6-^P?\ &KXK_M)_LI?!#]I'XJ6?P^TBY_:&^#_P0^.?
MA#PS\/\ 3_$EG#X0\,?%?X%?#'QQJ'A7Q'?>)-<UI_$&O:-X_P!;\<066O:9
M'HFGWG@\^%()]$@UNTU>]U#Y(_94T%OVP_'O_!0S6?VH-)\17/C+X6_MH?%/
M]F?X8^&8O%GC[P3J'P$^"G@?X8_#>Y^%GB7X.7GASQ+H>L?"OXD?%_PC\0I?
MC]=_'[X=W?AGXO:U#\5?#>EVGCX>"?AU\*]"\&N5XN2LKPC*4ES133C*,'%7
MW?-*S?PP2<I.P<RLF[KWXQ6G6:D[VNMHPD[+5Z16]U]H?\,)_L0_]&;_ +*O
M_B//PC_^9"C_ (84_8A_Z,W_ &5?3_DWGX1]>O\ T*'I7Y#ZI-\1_"OQ._X+
M+>%? RZ]\3_"_@K]E[]GF/PUXH\4_'#Q'I&H>$KF7]D_QKK6H^,?A_;6>BZQ
MI>A>*?%OB#1-(\=^)?$G@%O!EWXA\=QZ?XMNY)-:L;;5;;D/AW;?%+Q%\8/^
M"<.A>"_#-O\ &2[\3_\ !$_Q1\3O$O@#XG_M$_%7X2^%/'_Q,T#QG^QFNC?$
M'Q9XC\/>#_BO-XC^*$UYX\\4:5<^-?$WAR\\1R6/CGQ5>:EXDO#>7=CJ,RDE
MJG=:-.UFXRIXR:;3UC=81Z-_%446W9N5+7=I.SNKII-+":<UU&W-BDKO2U.4
MM%))?M/_ ,,)_L0_]&;_ +*O_B/7PC_^9"C_ (83_8A_Z,W_ &5?_$>?A'_\
MQ_\ G^?R!^SS'IVB?\%)_BM\--.\0ZWJ/AGP)_P33_8C3PYX=UOXAZ]X]CL?
M&&F_'C]M_P"%7Q4UVZO];\1>('\2?$C^S_AC\,O OQ.\>ZI>:OXVU<^#O#.E
M^+-?O);2WC/AOB/X>_'*/Q'\$/'W[(WB+5K/XL_#FY_X*1?%+PY\-=8^(>OZ
M7\)_VI? GA?]L'X?Z!H'P%^*-YJ-QK>E1>&]>^%_CB]LOV?/B;-8:A)\ O$-
MM\/M;\*QW?PEL/%_PU\8U/W&E)OX(S;BG.RE6JTKKE=Y).DI2<+OEF^2,G&U
M3"-7FERQB[MR47)QBFXTZ%1)RDTH.2K6CS-*\)<[BFY1_3'_ (84_8@/_-F_
M[*O_ (CS\(_K_P!"A[TG_#"G[$//_&&_[*IQZ?L]?"/KZ?\ (H<5^)FC_M=:
M9^T/\;?@'9>!M2^(_P *OV9_VQ/^"E?C7X;?M!1>)]6U;X4_%#P5X]^"G_!.
M3P3\0]&_8:^(,=OKB:U\'?$NN_M7^#_'2_%GX=^"/$&F6?Q \;^!?B1X$EN?
M&/AGX[^.'\>_J?\ LZZWX'\,?MM_M>_L]^ /A]J_P^TGX9?!C]DGQS<:7I?Q
M)UF\^#*Z=\4-7_:2TOPS-\+?@0VAV'@_X-^)+V[^&OC,?%JZ\%W%MIGC:33O
MAYK=]:ZEXB.OW]L/W9<LFU)\R2<7K*$:4I*[TLXU4XM.2DK2BW&<&]8MRCSK
MX;<TK.[2]K5HJZ3NFITI<R>L;I.SO;V7_AA/]B'_ *,W_95_\1Y^$?\ \R%'
M_#"?[$/_ $9O^RK_ .(\_"/_ .9"OJJBF4?%W[ F@:%X5_9^UOPQX7T72?#?
MAKP[^U/^WIH?A_P]H&G6>CZ'H6BZ5^W5^T=8Z7H^C:3IT-O8:9I>FV4$%G8:
M?96\%I9VL,5O;PQPQH@^T:^1/V(_^2->-/\ L[O_ (*!_P#K>G[2=?7= 'PA
M^VCX'\%?$GXA_L!^!_B+X0\+^/O!6O\ [8GBI-=\'^-= TKQ3X6UI--_8/\
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M326LFW&_+%.5W&"3E*-_MP?L*?L0D?\ )F_[*N.W_&//PCY'K_R*''^32_\
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MH+P%XJU;QIX6M]>UKP!XS^%NISZGXFTR7P=X]E\%S^*+"/0/$FL>'[/5YYO
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M/]B'_HS?]E7_ ,1Y^$?_ ,R%5_VG_P#D:_V/O^SLO#__ *I;XXU]94 ?*O\
MPPG^Q#_T9O\ LJ_^(\_"/_YD*#^PG^Q#@X_8W_95_P#$>?A'_P#,A7U57$?$
MJTM[[X>^.;.ZMEO+>Y\(^(DFMB\\9F7^R;HA4EM9(;J&7<%,4]K-#=02A)K>
M:*9$D7.I45.G4J--JG3J5&E9-J$)S:3>B;4&E?2[5]+CBN:<(+1SG"";V3G.
M,$WY)S3?DF>&?\,)_L0_]&;_ +*O_B//PC_^9"C_ (83_8A_Z,W_ &5?_$>?
MA'_\R%?S[>-_VB?VC_ W_!+7]M+]C*\^+_Q47]IC]F_]D'XX?'KPQ^T5?^)]
M=MOC%K7[#L_[-WBKX[_ +XU1^.[G2+%];\=P>/A;?L+^*]=T_6T\<ZIXI^%O
MQ4^-.FZA!J&EAX?VR^$'Q<^,.L?M1^,_V<M TCX6>'_@S\!?A-^S1XWU6[O+
M+QEJ?Q$\5Z)\</"'[06G-IVE7O\ ;5AX?\.:MX1^(/P?\-7<MYJ6G^+4\4^%
M/$7B&"X?0?$.E65]JNTZ<H2J)M-0DX\RVFHQ;G-?RJ,DZ;3NW-26T&WA&K&2
M@]5S1YK-ZJ[BH1]9QDIJUDH6;U=CU<_L)_L0_P#1F_[*O/I^SS\(_P#YD*/^
M&$_V(?\ HS?]E7_Q'GX1_P#S(5XW_P %$?B!X8^'?@+P#/;>$/$GQA_:#^('
MC"Y^#_[)?[/VC>*O&6@Z+\5/CKXZTF6>QU3Q[:^#M3TUH?AE\)?"?A[Q1\4?
MBYX^UHW6G_"_X.^&_B-XITZQU'Q.F@:5J'PCK_PA\=?LM?&3_@D-\'=$^*GC
M+]I7XEV7Q6_:IB^//B?QG\3O$?@_3OC#\1;W]E'XA?%R_E\6^%+*\\8>'?#'
M@_PYXPGT;Q=\#?@_J.E:[X?^#&AVG@BU\%36TFD6_B.]R4DVHZIN:@MG>7+.
M;V;:Y80O*\4DYPBG=RY=7IJW;W)3:::M&.B=[<MI2?*M6[J3M:.OZI?\,)_L
M0_\ 1F_[*O\ XCS\(_\ YD*/^&$_V(?^C-_V5?\ Q'KX1_\ S(5^;O[,/Q;^
M(_@7P7_P5!U2*PUIOB]=_P#!1OQ5\&?@QX2@U+7OC+_PANH^)_@#^S+>>&-+
M\'Z)<K8ZOJWPL^&5_P",O&_QX\4> /!>DZ;IV@>$+3XJ:[I.A02MK5[=<I\)
M=8\3_%/_ ()\?M4_L:_%OXA_'[3?C3^QIXZO_@-IOQH?QSKGP\_:OO/A-J-Y
MHGC/]CS]IZP\<:/#H?BS2_BQJ?P$\5^#M,\5^.-2T>+3/%_QQ^'WQDTKQ)H7
MB#PZWB7P]?.[M>UFHTI633;]K[!Z.Z3Y%B:+ET]_XHI.1-2<:493D_<A[1RD
MDVTJ<*DVW%7;YO8U4K/64;*[E%'ZF']A/]B'C_C#?]E7K_T;U\(^G3)_XI#W
M_/%+_P ,)_L0\_\ &&_[*O\ XCS\(_\ YD*_'/XP?M4_M.?"W3_COX*\<65E
MXO\ ^"B/[$/_  3A_;G^*OA#7-#\*7VC> OVH=+T%?@;#^S_ /M>>!OAO%+>
M^$]6O;FX3QGHGQ&^#-I<Z_K_ ,&OBQ+\1?AMH$G_  KOXH_#+QM\3_L>)/@C
M\$;G_@F1XF^$ESXH^-1_:3^+.D> =#_:;C^//B2+Q9\;;/Q+^R3\?/C)IOQ'
M^/6O6FC:Y;?M->!_$7PX\#^-O%/@_P +^++V#PSX-^(<WPHO?AKIOA#0]%TZ
M^\'J+4W*,&IVDHWBI<LG)2DI1<E'11A+GC)1G":=.45).XY.,>::<$HRD^;H
MHJ+=[-I\SG'D<7*,XOG3<5I]B_\ #"?[$/\ T9O^RK_XCS\(_P#YD*/^&$_V
M(?\ HS?]E7_Q'GX1_P#S(5]54599\#_&W]B#]BW3?@Q\7-1T_P#9!_9<LK_3
M_AAX^O;&]M?V?OA-!=6=W:^%=6GMKFVGC\(K)#/!,B2PRQLKQR(KJP8 U]1_
M F::X^"'P;GN)99YY_A5\/)IYYY'FGFFE\(Z.\DLTTC/)++(Y9Y))&9Y'8LS
M%B26?'K_ )(9\:/^R3_$7_U#]8I/@'_R0OX+?]DF^'/_ *A^C4 >LT444 %>
M/?M#_P#) /CE_P!D>^)G_J%:W7L->/?M#_\ ) /CE_V1[XF?^H5K= 'L-%%%
M '(>)/A]X$\8ZOX+\0>+O!GA7Q/KOPW\03^+/AYK/B#0-+UC5? GBF[T/5?"
M]UXE\'ZAJ%K<7?AKQ!<^&=>U[PW<:SHLMEJ,WA[7=;T26Y;2]7U&UN>(U?\
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M.M:#?6FA:7#:]O;?"?X6V.M^"/$ME\./ EEXA^&7A74O GPWUVT\):#;:O\
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M?!XE\00>'+.Z>6'2(=8U&&Q2&*ZE5OYD_'7_  4U_:,TOX"RZAI/[4VCZ?\
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M)]0OKS\P==_X* _MB>%1K6KZI=_LSZOI/ACX=_\ !)O]H#4M)L/@W\4=*O\
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M444 %%%% !1110 4444 %%%% !1110 4444 ?(G[$?\ R1KQI_V=W_P4#_\
M6]/VDZ^NZ^1/V(_^2->-/^SN_P#@H'_ZWI^TG7UW0!\<_M.?\EK_ ."=G_9X
MWC?_ -=^?MTU]C5\<_M.?\EK_P""=G_9XWC?_P!=^?MTU]C4 %%%% !1110
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M]#I^U[_XL&_;W_\ HE:^O:* /D+_ (8A^#/_ $.G[7O_ (L&_;W_ /HE:/\
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M\_\ UR*^&#^PE\/H/VFO!G[0>CZ_?>']%\#>*_"_Q,T/X5Z+HVFV.A67Q/\
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M5JDVTG9V;2O9VO9VX'_A:O[67_1I'AO_ ,21\.?_ #OJ/^%J_M9?]&D>&_\
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MNVS?R2;;^2C)^D7V.7_X6K^UE_T:1X;_ /$D?#G_ ,[ZC_A:O[67_1I'AO\
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MO!^CZMXIU"WM]#TW5/%>OZ'X;T^\OH;O7-8TS2X;J]@ZH=!W]_6N ^*'Q/\
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M_;^*_''PXGN+!/ _BKP+X!\3^(?S1^,'_!*WXO>+/A5XM^'UK\!_A]XO2_\
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M'_V/_P#LV7X&_P#JM?#= 'UE1110 8_Q_$8Q_*O)/C;\*-(^,_PZU+P)JXB
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M_)\O[17_ &:A^QC_ .K?_;SKZOKY0\'_ /)\O[17_9J'[&/_ *M_]O.OJ^@
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M^2)Z[_V<O^VU_P"MH?'Z@#ZSHHHH **** "BBB@ HHHH **** "BBB@#Y,\
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M_P##=^$?_GBT?\-2ZG_T:U^U?_X;OPC_ //%KZOHH ^4/^&I=3_Z-:_:O_\
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MZ.V6ZUG5]3U*:ZOKC[FHH ^/?^&9OC3_ -)#?VPO_")_8!_^@;H_X9F^-/\
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M/A]\9OAEJ.A> ? -CX5\::QIAL=?^*>H_!B]CU.[U'2/#MUJ_C?XT>&O@/\
MLY^%O!-K\5=>U[X]V7B#X?Z1X/\ '/>_%_\ ;F\;_"CXV?$?X'-\$O"^NZYH
MB_L4?\*T\0GXP:UI/AGQ-+^V?\</C_\ !;0Q\3[W_A3.IS?":V\(7GP%N[R.
MZTBW^*0\8>(?&GA;P3I\&F:C<PZA=_3'P6TOP=\0_@_\ ?$VM>![J75/ 6CZ
M+K/@\?$_X7^(O!OCCP!XWTSP3KGPPUG7])\-?$_POX>\<>!?$<OAS7_&WA--
M8_L?1M1U3P;XJUJTM;F[\,>)Y_[1^7-,\)WGQ$_;H_;?N+GX6ZCXB\$:M^Q5
M^QI\*K*?XO\ PO\ &FB_!SX@>/O!GQ@_X*$>(?$'A&VUWQ?X,_X1OX@:/HEI
MX]\ W_BJ[\%Q^+[/2M-\5:+<2"2>_L(9]ZL8JK5A#X85:_+9W4J4*E50C%W>
MKA&"C/F=W)2M*^F%*3E1A*:M-T*%[Z/VTO9<TFK72O.IS4[+2#7-#DO+W7]F
MK]JK3/VH_ 'P"^)/@/P7JMAX?^,7[/'PM_:%\4KK>I00W/PIT[XT>!/#WCGX
M>> M6>TL[JQ\2>/M4L-:O9]4TC1[V.'PQH>BKX@\17&FP>+_ (=VOC#ZRK\J
MOCA_P3W\<?$3XH_LU>/_  S\5K&&_P#AGXI\*^+?B9XM\20:NGC"\\8Z-^TM
M^S;^T%XV^)'@*'2VGMH?$'Q=\%? 7Q#^RMKWA?4=8TKP]X,^!7Q/M/#GA:[G
M^'/@#4/@Q\2_U5J7;HU=RG[J3]U*3Y5?JN6W*_Y=_>YDJ3>VK5HV;M>]E>Z6
MSO>[[WV5KE%%%!85\H_M$?\ )8/V#_\ LZKQE_ZP_P#MD5]75\H_M$?\E@_8
M/_[.J\9?^L/_ +9% 'U=1110 4444 %%%% !7@GQD^/VD_!SQ9\"O!,_@7Q[
MX^\2?M!?$K5?ACX.T_P*/ L:Z3J.A?#/QY\6=:\0>*;SQYXY\"V5IX<TSPE\
M.M?:4Z-/KWB"YU&73K/3_#]Z+B::U][K\\OVP_$7A_PS^TS_ ,$Q[_Q+KNB^
M'K&?]J?XN:=#>:YJECI-I/J%_P#L,_M6065A#<:A/;PRWMY,1#:VD;M/<2?)
M#&[5*UG"+VE*SZ7]RK))/SE"*TUU:6K1$I-1;6]KK[X)OY*3?;2[T3/0M#_;
MC^$_BSXY?$S]G7P=X4^,?BCXK?#'PQJ/B'4-"MOAGK.@VVK7VC:]XQ\/ZGX9
M&J^-'\+Z?X&OKF7PMINL^ O%7QCN/AE\+_C=X2\?>"/&?P"\??%/PK=:_K'A
MWB=/_P""DG[/]UX(^$?C?4=+^(WAZ/XL^']:\7#P[JNC>&[G7_A]X5\/_&+P
M5\ M0UCX@3:!XOUOPS#-=_%CXA^$_"?A3PWX/\1^,_&/Q%NKS59_AQX<\76O
MA3Q?/H/M>G?LT_LO_"WXC>)/VC-.^%WPU\$>/1H_B275?B%)86&D67A>U\1^
M)_%_Q!^)/B718;J2+PUX"USXF>+/&_B3Q7\:_&WANQT'Q%\7=3_LC4?BIK7B
MM_"OAE]'_/\ _8O^$>E?'']CO]E>YT_0?"%YIL%U\1=?G^+\ITC7M1T/3= _
M:&UWQKX0MO NF2"^TC7/$:^,M%T+Q]X'\6Z_:ZIH7PQ\4>$M$^(_ABRN?'>E
M^&KJP=T]D_=C2<TVEK*K4C*VEDI0BK-IM-7BF[Q8VTDWIS3J1BTKJRH*HM'N
MXS:T3LT^63C%J<?U9T?XAZ)X@\:^(/!&A6VJ:O-X1M$_X2SQ'906S^%/#VO7
M/V&>Q\%7NK2WD4MWXSNM*O/[>N=$T>RU,^'=$6PO/%T_AY_$_@V#Q'WM?GG^
MS1\$?VF?AM\:-8N_&?BO3K#X(:5;?M)6MGX+TG7)=6T#Q3)X]^.GA74OV9[[
MPSH=S"=0\(WGP>_9Z\!WT7QC\2Z_?ZAXH^-W[0?Q\^*7BS5)KG1_"OAC6-7_
M $+)QGV&?Y_Y_&A;+6[:3?2SO)--=-M%V<6VVVRM=4[:.VCNGHM4[*][ZZ*S
MNK*UA:***8PKXY\;_P#*0/\ 9C_[,Y_;I_\ 5U_\$[*^QJ^.?&__ "D#_9C_
M .S.?VZ?_5U_\$[* /L:BBB@ HHHH **** "O+_C?\7?"7[/_P %_B]\>/'J
MZJW@7X)_##Q]\6_&BZ%8KJ>MMX3^''A35O&7B-='TU[BT34-5.CZ->?V?8O=
M6RW=V88&N(1(9%]0_P _E7PA_P %2F6/_@F5_P %%I'=8T7]A/\ :Y9F<A55
M5^ 'Q +,S$@!55<DD@#!).*3=DWV0XI2G"+VE.$7;>TIQ3L^]F[>=CIOB%^V
M[\+_ (1:U\'/"GQ9\(_%CP!XT^,VMS:1I'@^\\'V?BW6-!C7P]\3M<L;^\O/
MAKKWC?PYXVDU*^^&MIX33PK\&-=^*?Q"TCQ3\5/@Y9^)_!N@Z;X]M-5M,CQM
M^W?\.? 'Q3\>?!'Q%\./B\GQ:\*K\')?!_@6PT_X=:IJGQKM/COJ?[15G\/K
MKX5W=E\2Y=&S<Z=^RG\<?$^L:=\1]4^'6LZ+X;\'F\O],CNM3TRQN/0?BE^R
M3^S)^T1XE\#_ !'^*OPF\!?$3Q'X0-C_ &;KFJZ1INI_V]HFE:?XSMM'\'^+
MG,4L/C7P%H/B#QKJ7Q"T'P3XB_M+PQHGQ9T/P5\4M-TVV\>^!/">O:/\:>+?
MAEX%^,'_  4&_;<T;Q=X/UGQ^/#?[!7_  37\6^&=*\#^--4^'7Q"MO&_AKX
M_P#_  5N;3$^'_Q*\.>+O 6N_#[Q?J23WWA4ZW8^.?"4,NC>(-:\/>(]7A\*
M:WK]K<D].=)VFO:<M]FE)J.C:DY+2Z6C5]G9D4Y*2IRDGRRIPE*SU4I1BW9V
MLHWD]];15GJ[?H)\._CY\,/BY9?#36/AAKLGCGP]\6?A-X?^.?A'Q%HEA=C2
M1\+/&=EINH> _%FNMJ$5A>^'8/B#:ZE))X(T[6+*TUCQ(N@^,7L-/DB\%>+)
M-(]F_I_GM_2OR"UO]GK]L#X3_$C]G[3_ -G^VTO3/ <)^!*>-H_A_JO@WP?\
M(_AW:>%/C5\,=)^-W@SQ'X#U6Z\/ZGK?PETG]A_1O$/P*_8^\+^!/!?BJ;PC
MX]L#X]^(NG>'_'>L0_&"W_7SG SU]OQ_&G)*[<+\CE44%)IS4(U)*'M+)1YG
M#DNXJTGS2C[KBHJ+D_BW48-M*R;<$Y6OKI*Z:=FFK6TNUHHHH+"OCW_@GE_R
M8#^PW_V9[^S-_P"J6\$U]A5\>_\ !/+_ ),!_8;_ .S/?V9O_5+>": /L*BB
MB@ HHHH **** "BBB@ HHHH \ \5?'_3?#?[0?P[_9VMO!/B_P 0>(_'WPP^
M(OQ>N/%&ER>%XO"OA/P;\-/%'PX\(:P=834?$5GXHU'6=1UCXGZ -'TOPUX:
MUL36=KJTUY=V,T-C;:A\Z> O^"COPB^+/PP^/WQ-^%G@?XM^,;?]GS2F\3^)
MO#=WX)O? .M:QX2-CK6J0WNFW?Q._P"$+\-:+XSBT_PUX@G\0_!OQOKWA7XR
M_#U[/2X?B?X#\$MXK\)MK=#XB>)?"6B?\%0?V=='\4Z_X;TBY\9?L0_M5>'?
M#>E:_JVF:=<>*]6D^.7[(E[-H6AV.HW$,FO:BVG6]W=2Z9I\5U<_8H9YW@\F
M.1AH?M ?"+]F;]E;]DG]K#Q%X2\+_#+X)Z3K_P "?'7A[5->N;K2_#&FPV,'
M@WQ-IG@'P!IFJZY>PVGAWP5HFIZ]>Z?\.OAGH=QIG@OPQ?\ B'4[7P=X<TRX
MUV_2\QK2G3H5*B^)86O4@[7O6A+$.":O9Q2HPCRI\S<VGK*-JP\55KT:4KVG
MBL+3E;3]S4EAXU&GNI6JS<9_#'D3VA-/0^%W_!17X'?%3XNR_".PTCQYX6N(
M?#.I:W-XU\9V?A32? ]KK&A? G]FW]I/Q%X.O]0MO%NH:I8ZSHWP=_:I^&/B
MB?5Y]'7P7(^G^.M+C\4B_P##5O!K'V;X(\5Q>./"^D^+;71M>T*PUZ&YO])L
M?$]@-(UR?1'O+A-#UB\T62:34-#3Q'I"67B&TT/Q!!I?BS1;+5+;2O&'A_PU
MXIL]7\/Z;^?OP/\ V7O GBOPI^S;X_C^''A31VUO]GGX9R_&/QI'$MMXE^),
M9^'OPETNT^'5Q8VN/^)-XPMOA=\,#\=M?N6TN_\ B7X(^!7P&^"_C&/XC_#7
M0TT'P%M_\$[/A)^UO\(O 7B[2/VM/'^K^.?$]U'\);7[=KOQ U+XDSZ[\1_"
M_P %/ OA7]H+XI^&-7U2[N9O!WPN^,7QITCQ7XW^&'PIM;?P[9^"_"]S!J1\
M!_#34_%>J?#GPIU5HPA6K0A=1IU<1!*3O=4L35IQ5[)N3A%)?S<KDTOBERX>
MI*IA\/5E\52AA9S225YU<-2J5)1CT@JDI:7?*I1BF]H_HG7RA^US_P BW\$_
M^SK_ -F;_P!6QX?KZOKY-_;!9E\%_"%E9E;_ (:R_9,7*EE.U_C_ . HW7((
M.UXV9''1T9E(*L0<SH/K*BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HH
MHH **** "OD[XX_\G$?L4_\ 92?C!_ZSQ\2Z^L:^4/CJ GQ]_8EE"CS'^+_Q
M4M"YSD02_LR?&BZD0#<%RTUC;-N*LP$952H=PP!]7T444 %%%% !1110 444
M4 %%%% !1110 4444 %?*/[1'_)8/V#_ /LZKQE_ZP_^V17U=7RC^T1_R6#]
M@_\ [.J\9?\ K#_[9% 'U=1110 4444 %%%% !4%Q:VUVBQW5O!<QK(DJ)<0
MQS(LL9W1RJLJLHDC;E' W*>5(-3T4 130PW,4D%Q%'/!,C1RPS1I+%+&X*O'
M)'(&1T=25964JRD@C!IT<<<,:10QI%%&JI''&BI'&BC"JB* J*HX"J  . .U
M/HH **** "BBB@ KXY\;_P#*0/\ 9C_[,Y_;I_\ 5U_\$[*^QJ^.?&__ "D#
M_9C_ .S.?VZ?_5U_\$[* /L:BBB@ HHHH **** "J]Y9VFH6EU87]K;7UA?6
MT]G>V5Y!%<VEY:7,30W-K=6TRO#<6UQ"[Q3P2H\4L3M'(K(Q!L44 8GA[PUX
M<\(Z/9>'O">@:)X8T#31.NG:'X>TNQT71[!;FYFO+E;+3--M[:RM1<7EQ/=3
MB"",2W,\T\FZ61V:OHO@[PCX:OM>U/PYX6\.^']2\4ZB=6\3ZAHFB:9I5]XC
MU4M,YU+7KNQM8)]7OR]S<,;S4)+BY+SS-YF97+='11;K_7]:+[EV5C^OS_S?
MWONPHHHH **** "OCW_@GE_R8#^PW_V9[^S-_P"J6\$U]A5\>_\ !/+_ ),!
M_8;_ .S/?V9O_5+>": /L*BBB@ HHHH **** "BBB@ HHHH **** "BBB@ K
MY*_;'=(? OPDGED2*&/]K7]D%'DD=44/>?M&_#C3[1,L1N>XO;NVM8D7+/+/
M&H&"2/K6OCC]N#_DEWPL_P"SQ_V%/_6P_@I0!]CT444 %%%% !1110 4444
M%%%% !1110 4444 %%%% !1110 5\U_M"_"'XH_$C5?@KXL^#_Q'^'_PX\9_
M!WXAZYXRCNOB7\*?$GQ<\,Z_I?B'X6_$#X;7^BG0?"OQA^"NJ:7J,;>-;;6;
M37#XFU*UCCTFYTN;0)Y-4AU32?I2B@#Y!M_!O[?.Y_M7[1W[()7:/+-O^Q5\
M9PP?<,[Q)^WV0R[,@!2I#8)) (-G_A#?V[?^CCOV2O\ Q"KXQ?\ T?=?6M%
M'R5_PAO[=O\ T<=^R5_XA5\8O_H^Z/\ A#?V[?\ HX[]DK_Q"KXQ?_1]U]:T
M4 ?)7_"&_MV_]''?LE?^(5?&+_Z/NE'@W]NO(W?M&_LEE<C<!^Q7\8E)7/S
M,?V^F )&0"58 X)5L8/UI10!\C_\(9^WA_T<C^R/_P"(3_&3_P"C_H_X0S]O
M#_HY']D?_P 0G^,G_P!'_7UQ10!\C_\ "&?MX?\ 1R/[(_\ XA/\9/\ Z/\
MH_X0S]O#_HY']D?_ ,0G^,G_ -'_ %]<44 ?(_\ PAG[>'_1R/[(_P#XA/\
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M$/C=?1-%M<%%A@_X*,Z>Z2%S&PE,[HJ)(AA8R+)%G_\ "!?\%'_^CK?V(_\
MQ7Y\=_\ Z9C7VY10!\1_\(%_P4?_ .CK?V(__%?GQW_^F8T?\(%_P4?_ .CK
M?V(__%?GQW_^F8U]N44 ?$?_  @7_!1__HZW]B/_ ,5^?'?_ .F8U+;^!/\
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M !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444
M%%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4
M444 %%%% !1110 4444 %%%% !1110 4444 %?)GP]_Y/1_:@_[(9^R3_P"I
M-^U-7UG7R9\/?^3T?VH/^R&?LD_^I-^U-0!]9T444 %!_P X_P _XT5%-+'!
M%)--(D4,4;RRRR.$2..,;F=W) 1% +,Q(55!)('-)M)-MI))MMM)))-MMMI)
M))MMM))-MI)M&K:23;;LDE=MO1)+=MMI)+5MI+<EHK\+OAU^T;\</VG?%_[
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MG9:WJU[X@M/$>A^"_"GA&^\7WOSGI_\ P5L^+/B'PM<>*?"/[/?@CQ#8Z_\
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M "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH
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M **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@
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M **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@
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M /T2M'_#$/P9_P"AT_:]_P#%@W[>_P#]$K7U[13&?(7_  Q#\&?^AT_:]_\
M%@W[>_\ ]$K1_P ,0_!G_H=/VO?_ !8-^WO_ /1*U]>T4 ?(7_#$/P9_Z'3]
MKW_Q8-^WO_\ 1*UYSX7^%^E?!+]M;X.>%O!'C;X\:AX8\>?LM_M6Z_XH\-_$
M_P#:7_:)^./A^^U[P'\6?V+=.\(ZY::+\;/BC\0=.T76=$T_Q_XSL+;5-"MM
M,O9;+Q%J-I=3W$$D<<?Z!U\B^,_^3\_V;?\ LT7]MO\ ]7+_ ,$_: /KJBBB
M@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH ****
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M[MMZMMMOJVVY-ONW*4FV[MMMMZBT444P"BBB@ KY%\9_\GY_LV_]FB_MM_\
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M %%%% !1110 4444 %%%% !7R9\/?^3T?VH/^R&?LD_^I-^U-7UG7R9\/?\
MD]']J#_LAG[)/_J3?M34 ?6=%%% !1110 4444 %%%% !1110 4444 %%%%
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MB8K["HH ^/?^&&_@M_T.W[87_BPW]O[_ .B8H_X8;^"W_0[?MA?^+#?V_O\
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M_HF*/^&&_@M_T.W[87_BPW]O[_Z)BOL*B@#X]_X8;^"W_0[?MA?^+#?V_O\
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M **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@
MHHHH **** "BBB@ KY/M/^3YO$'_ &:?X0_]6_XXKZPKY/M/^3YO$'_9I_A#
M_P!6_P".* /K"BBB@!N0<#(R02!UR!MR<=>,C\Q5>"\L[J*2>VN[>XA@FNK>
M::"XBEBCN+">6UO8)9(W9(Y;2Y@FM[J)F5[>>*6&94DC=1^,/[0MI\4=-_:4
M_P""PEQ^S797-M^T9JW_  1R_9-U;X/MX6M;.+Q/K'QOM/%G_!772OAA?V>Y
M$&H^(8O$6G>#=*TVYOC+L6RTBQ=Q:6]O$GY[^-3H,>NZ1;_LRRZ8?V!I_A+_
M ,$'#^T7/X<:R;X<7OA[4_VO?B)_PEC^-8XR=-EU?5_@ WP=B_:[?Q2'U.]_
M9<O?A\WQC9_A@-'8BBVKW4;N*7,[17,IM2DVE:'N*/,KWJ3C%;ZPG?FLOAY[
M^?)&F^6+ZU)<]U&RO"$Y:VT_JBBU/3I8M.GBO[*2'5]@TF6.Z@>+5/,LYM0C
M_LYUD*7N_3[>XOD%L92UG!-<C,,3NMH/&9&B$B&5$CD>(,ID6.4R+%(Z\L(Y
M6AF6-V 5VBE522C!?YJM*_9>U+XQS?&SXTKX^E\*?L^_!']NC]H7PO\ LV>'
MM)T"+7KO4O"'BWX^?\$]?C)XAU[]G<C6](TRR^+;_MN?LN?'[X,? RYN)+71
M]#USX\:MXITJ_O=#\)6'@+Q[^A?P(_:DU2']L;XA?L]>./AI'-\0O$'C/Q5X
M1\8?%+3O&=WKES!XM^'/[/G[-G[2-CX+\->$KSP?I;VW[-?PY^'O[5N@?#K0
MOB-'KVBRZM\<[?Q7K.M_"C0_$7QIU'Q!=I*_+:2;DHOEM9^_257E;;M=1<D^
MC4;KE;L-M1NKI\J?,ULK5%#S;NW'35IMIWY7)?J=1113*"BBB@ HHHH ****
M "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH
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MP/\ _#=^'/\ Y!H_X8/_ &,/^C7O@?\ ^&[\.?\ R#7UE10!\F_\,'_L8?\
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M !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444
M%%%% !1110 4444 %?+_ .V]_P F7?M>?]FO_'[_ -51XLKZ@KY?_;>_Y,N_
M:\_[-?\ C]_ZJCQ90![SX)_Y$SPC_P!BQH'_ *:K2NGKF/!/_(F>$?\ L6-
M_P#35:5T] !1110 4=**8[*BLS<A5+$ %N!Z  DGC@ $D]!2<DDVVDDFVV]$
MDFVV^R2;?DF&^BW>B]7L8>M>*?#'AM4?Q'XBT'0$E1Y(FUO5]/TI7CBQYCH;
M^Y@#I'N&]ERJ9&XC(RRW\7>%+O58]"M/$_AZYUR6W6ZBT:WUK39M5DM9+2"_
M2ZCTZ.Y:\>W>QN;:\6983&UK<07 8PRQNW\[VK>(_$?[3G[/G_!-'X<>/_&?
MP\B_:._X*F_'#X2_MN?%'0_B%H*>-(/!_P !?@'H&H?M[?#SX56'PR?Q1X#N
M=>^&7P6\3>"/V9OV7-2TO0=2\,KXEG\7^,OB[XLM->\<^.?BGJ_BC>^&7Q_\
M6ZE^U_\ &?XX-XX^"GBG5OBG^UU\/?\ @EO%^TQX5\(V?A_X=?";X!?L>?LS
M_&3]LGXO:S!INO?$;X@/IGQ#\6?M%>/_ (R?LUV-IXI\>-X=M/%.A>!OB9JW
MAOQGI'@:Q^'GBVN5ZJ2E&2]I=.R5Z;ITY*]M.6M.=*3DU:=&JDV^6,I;=W:S
M2M:SO=/VK323NU*G2=2"2;<9P;44Y./[R-\*/AI+9_%'3;OP-X8U+2_C;?WF
MI?%[2=7TBTUC2?B3=:AX#\-?"Z__ .$RTK58[S3]>M;[X<^#_#'@F]L+^VFL
M+KPWHMEI4]L]K&T;<KHW[.OP7T#P-XF^'%AX$T^;PCXWU:VUWQY9:U?ZWXCU
M'X@:K9:?X;T*TNOB#XD\0ZGJGB;QT;7PKX.\'^!;>+Q;K&LP0_#KPIX9^',<
M(\"Z!I7AZT_$#XD_M\_M>V7PI\:>(-'UN7PCJ'@7]DK]NKXX75_K'@[P3X5\
M5:C9>.?VL=3^#?\ P1MU2\T#Q]X4OD\)_$_]JGX<^!O'-^^E^)O!^E>"],\4
M6.HZQ\0/ ^@OI47PSG^IK?XT_M<?%/\ :B\9?L[>#?C5\,=$\1_ S]IWX.Z-
M\5]*^']Y\%K[4+#]D*?]D#P+\6O%'Q'\9^ _&DWCSXG:%\3?BY^T9XWU'X;^
M&=$TNVT?3_!OPXA\!>(KC3I;&:7X@_%!1A=<UTE>#>LKJSBXMIQ4DZ?*IV:4
MZ:AS63C8).RLU=6F]XM.Z<6E[S4N?2*MS1DYPBW:2:_3;XOZ#\+O&W@#Q1\-
M/C#<:,W@+XFZ#K'@CQ)H>L^)9_"T7BC0->L9=-USP\-0L=5T;4W@U73;N>PO
M[;3[Z*6YL;J:UEW07$B/\^:?^QQ^R9JOBO1]>\+6?B73O''PL^%VB?L_V.L_
M#O\ :+^.7A3Q9X2^%>A7S7^C?#74M1\"_%;2-7@T:VU2Q^W+IVL323W&H:?'
M<W#3W-C%)#^??_!5OXE>(O$?QX_95^#7P<G^'/BKXF?LQZ%\8O\ @J!X\^'N
MOZEX;G\77_PY_9[T71O@'8:-X-TWQ-+=>%?#OQAUNS_:A^(/Q:_9@\5?%#1K
MWX6I\>/V;/#@\;FW\(6/B74=.U!^V3\*-.\-QW_[$^KZ-9?LW>)_V._B'^V=
MH_Q9^&WAY?'/Q;_:I^.'CSQ"O@SX=?#KX5:7XXT_7M>^+'QYN/$VF:A_PO7P
MYXPT#Q%\=KCXF^-?V>?A]J]O8Z_XTU73KF-H.HE)V]I/EC%R;4(5%%Q2O=U%
M3Q-*DDW*=2+HQM)S2:5YQBN5-J,7*348QYZE)-2E)>ZDIX>K-OW80?M9^Y!2
M7[.>#O"/ASX?^$?"_@/P?ID>B>$_!?A[1?"?AG1X9KJYBTK0/#VG6VD:-IT=
MQ?3W5[<+9Z?:6]N+B\N;BZF$?F7,\TS/(V_<7$%I!/=7,\-M;6T,EQ<W-Q(D
M,%O!"C233SS2,L<4,4:M))+(RHB*S.P4$C\+O!W[6W[9?C+XN_#/PEXB\4^"
M_A_?^+OVS_@+^S#=^%_#>E>$/$_@C5_%7PQ_8O?]J3]O73M"UR]T[4?$TOPT
MT'6= ^+GP$\,ZI9^(]2\7Z;^T!X7\$R3^+M'\'>'O&'A#XH]!^S%^V%\8?B%
MX#M?VR/BO\??AY?_ +*_P9_94^*WQ+_:RL_A5J/P/\?> K']H3P]X@\0ZKK_
M ,-OA7J_@)/&GCR\^'GP!^'_ (4\8+K/B+Q+XPLM5^*C:O\ !36_#OFW1^+O
MA?3KFG#FNXMI5&Y1<JB?)S+GBZ<9>TISDH1IS@I<_MJ"BN:K"#47HK1:NX12
M:Y7>?+:%I<O+-*3O&35N2HV^6$IG[;#H._IQV_#_ .MZ4M?,'[$FF?%+1/V,
MOV1]&^.-A>Z3\:=(_9C^ NF?%_2]2DBFU#3?BC8?"OPK:_$"POYHIIXI;RS\
M61:M;W4L<TL<DT4CI(ZL&/T_0TXN47O&4HN]MXRE%_#S1WC]F4H_RRE'EE(3
M32::::335TFFDTTI*,DFFFN:,96:YHQE>*****"@HHHH ^3/V)O^2$3_ /9>
M?VN?_6M/C=7UG7R9^Q-_R0B?_LO/[7/_ *UI\;J^LZ "BBB@ HHHH **** "
MBBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **
M** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHH
MH **** "BBB@ HHHH **** "OE_]M[_DR[]KS_LU_P"/W_JJ/%E?4%?+_P"V
M]_R9=^UY_P!FO_'[_P!51XLH ]Y\$_\ (F>$?^Q8T#_TU6E=/7,>"?\ D3/"
M/_8L:!_Z:K2NGH **** "BBB@#F_!_A30_ ?A3P[X)\,6:Z;X9\):-IWASPU
MI4>WR=(\/Z-:Q:?HFC6NU5/V/2-,M[73;(RF2X^R6L)NKBYN/-N)>DHHI6_K
M^OZZ[W;!" <C'7_/]*^5?#G['/P9\/>*?AUXPNK+4O%>M?!_XA_%'XH_"C4?
M&">'=9U[X?>+OC&WQ,3Q]=Z-XW'AVV^(>H6^N6?Q>\?6%]:^)_%VOKJ4.M"Z
MUAM3U2SL[^'ZJ.>W'OU_S_\ K]J6A:;>7X-M/U3;:>C5W9ZB:35GMK==TTDT
M^Z:233NFDKK1!1113&</\3OA[X>^+GPV^(7PI\7G5U\)_$WP/XL^'OB<^'];
MU/PUKP\/>,]!U#PWK1T7Q'HES9ZSH&K#3=2N3INM:1>6FIZ5>"&^L;F"Z@BD
M3Q6T_8_^"9^)#?%_Q%X=M/&'Q+N-.\$:9J_C#6/#W@71]4\3VWPS\2CQG\-U
M\8)X%\(>#['Q>/A[XP2W\5^!(O$MIJEMX-\2V=EKOAF#2]4M8;I?J(Y[''OU
MHI+3:ZZZ-Z7BXNW:\6T^ZT:[)I-6>JZKO9J2OZ-)KS5_4HHHIC"BBB@ HHHH
M ^3/V)O^2$3_ /9>?VN?_6M/C=7UG7R9^Q-_R0B?_LO/[7/_ *UI\;J^LZ "
MBBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **
M** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHH
MH **** "BBB@ HHHH **** "BBB@ HHHH **** "OE_]M[_DR[]KS_LU_P"/
MW_JJ/%E?4%?+W[;Y _8M_:])( '[+_Q^))Z ?\*H\6<F@#WKP3_R)GA'_L6-
M _\ 35:5T]<SX+5D\'>$T=65U\,Z"K*P*LK+I=J"K*<%6!R"",@C!Y%=-0 4
M444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110!\F?L3?\D(G_[+
MS^US_P"M:?&ZOK.ODW]BA73X%7*.K*Z?'O\ :[1U92K*Z_M;?&Y65E."K*P(
M92,@@@X(Q7UE0 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !111
M0 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%%
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M9E,DKLW2T44 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444
?%%%% !1110 4444 %%%% !1110 4444 %%%% '__V0$!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>formdrsa_004.jpg
<TEXT>
begin 644 formdrsa_004.jpg
M_]C_X  02D9)1@ ! 0$ 9 !D  #_VP!#  $! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_
MVP!# 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_P  1" (F IX# 2(  A$! Q$!_\0
M'P   04! 0$! 0$           $" P0%!@<("0H+_\0 M1   @$# P($ P4%
M! 0   %] 0(#  01!1(A,4$&$U%A!R)Q%#*!D:$((T*QP152T? D,V)R@@D*
M%A<8&1HE)B<H*2HT-38W.#DZ0T1%1D=(24I35%565UA96F-D969G:&EJ<W1U
M=G=X>7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7&
MQ\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W^/GZ_\0 'P$  P$! 0$!
M 0$! 0        $" P0%!@<("0H+_\0 M1$  @$"! 0#! <%! 0  0)W  $"
M Q$$!2$Q!A)!40=A<1,B,H$(%$*1H;'!"2,S4O 58G+1"A8D-.$E\1<8&1HF
M)R@I*C4V-S@Y.D-$149'2$E*4U155E=865IC9&5F9VAI:G-T=79W>'EZ@H.$
MA8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4
MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H # ,!  (1 Q$ /P#^_BBBB@ H
MHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BB
MB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH ****
M "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH
M**** "BBB@ HHHH **** "BBB@ HHHH **** "OSG^'_ .R_^S/\8_C-^V;X
MN^+W[.WP*^*GBN/]I/1='3Q/\1_A'\/_ !QXB72;#]EG]F=K#2QK?B?P_J>I
M?V?9&XG^QV7VK[-;>=(((T#L#^C%?+?[._\ R47]M#_LZ2P_]98_9AH H_\
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M%W[)OOC]G/X/G'_EG=^W'-?CYX&_:)^-OPA_:6_;G^,NKZ5=^+?&/Q ^/_\
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MQT^!OP6\3?'R/QS:6EX;36(_AA\1/V==%T+]JCP/H%SK=O?:KX \<^%/ O\
MPDJ^*M2CN1G[1)S5G>$(3Y4E>49S<+P6\N22_>)?!&49OW&VB-Y5*=.-N>K+
MD@GHE+W;<\G:,5)R48MNSE[NDFE+](O^&>/BY_T?;^U7_P"$A^P__P#0;4?\
M,\?%P_\ -]O[59[C_BD/V'_S_P"3-JQOA!^U-X;\7?$BZ_9V%K\3/&WQ5^&_
MACX:7OQA\;)\.)O#GP^T#4/B;\.M6^(?A749]<N#IFCWNF^)K/0-8TZQ;P3%
MXJL=!UR&T\-^)-3L=4O+66^\0_X*3_MAW/[%5I^R9\1=9^(VC?#3X/\ CG]I
MC5/AO\?_ !)KGAB/Q-%H_P )M&_9D_:.^/NJZWH:16]Q?Z;XHBU?X#:)X=M+
M\6^K:9%H?BKQ(UUH%YJBZ%JNA;2IRC5]D[*7M)4V[KE<H3K4G*][N//1G&+Y
M5S63C%\QDJT7255*7*Z4*W*XOVG)4HTJT$X;J;IUJ<N5WLI-2LTSZ(_X9Y^+
MG7_AN[]JO&,_\BA^Q!_]!M1_PSS\7?\ H^[]JO'_ &*'[$'_ -!M7RK^T;\4
MOVT_@Q^Q)\?OVJ+/Q5X/U+Q?X&O9/V@]%^&&F>!_#NN'P?\ LI>$M5MO%'Q#
M^&LNLZ9XCU/3/B/\=;;X'KXOUW1/%>@ZG;^!Y_BAI?@_PEI-GXN\*V>L^+OB
M'R.C?MB_%;7_ (Z?\%!?V?\ 2_BCX1NO$7@?P?\ LU>-OV*?$^G_  ^M]0\.
MZAI'[4FC'P]X*G\5'^U;.#XHV7A3XW7>D:?XZU+PQJ?AW1]-^$?B_P"'DDVM
M:;XQU;5M>MX2DVX_;CI*-FI1DJ=.<HM-;QYYQ=_=YZ&(BI/V5YUSQLFY146U
M:7-'E<74]FIK6[BVX-.*E[E6E*W[R*/MC_AGGXN_]'V_M5_^$?\ L0#_ -\V
MXI/^&>/B[_T?;^U7[_\ %(?L0?S_ .&-O7'X=J\?^#_Q[^*_[2_BO]KCPY\+
M/%?AGP7HG[)_QA7]F/P[XE\4>#9/%E_\3?C5X3^$'P]^(7Q!\9?$#1+35/!T
M-A\,+76_BSHW@NQ\$>!;SPOXKU#5O /B3Q3;?$BQ\/\ BC1_#FE?G=\/_P#@
ML!KOQ1^+7[',\,VB_#SPI^VI^Q_XB\2_#KX&>(M1\*V'B"W_ &W-+^,6E_!6
MX^#T/QUUW2H- F^'OA^_M/B7JK:M=> I/%'C.[\#:;>>!=#\2:[XCT'X&>*%
M%\]O9_O+I."@OB4J5:I324_9N]2-"?(FE9RI\SBIWBV^1.4WR*,U";EKRS;I
M)I\G.O=]LI2:;BHPJV;=/EG^N7_#//Q=_P"C[?VJ_P#PD/V(/_H-J/\ AGGX
MN_\ 1]O[5?\ X2'[$'_T&U>S_"G1?B-X?^'WA;2?BWX\T?XD_$JVTR'_ (3/
MQKX<\%Q_#OPWKFNN"]]/X;\$_P!O>*[KPUH,<C&+2]*U+Q7XIU2VM$C74?$&
MJW7F73^B535G:Z=NJ=T_-.RNNSLK[[-#3ND[-75[-6:\FM;/ROIL]4TOE3_A
MGGXN_P#1]O[5?_A(?L0?_0;5Y)\>? 7QQ^#OP=^(?Q3T3]MC]I'7=6\ ^&[O
MQ18:)XD\&_L9R>'M8N-)>*Z72]=31/V2M#UI]'U (;/4ET;6]%U8V4TW]F:O
MI=]Y%_;_ *#5\O\ [:O_ ":?\?O^R:^(/_1"T#/J"O@3Q+\!O@;\<?VT_C$G
MQJ^#'PH^,">%?V7?V56\+I\4OAWX0^(">&VU_P"+'[9PUUM 7Q9H^KKH[:T-
M#T4:N=.%L=2&CZ4+TS#3[/R?ONOESPE_R>K^T!_V:Y^Q_P#^K8_;BH H?\,$
M?L+?]&7?LF_^(Y_!_P#^8ZC_ (8(_86_Z,N_9-_\1S^#_P#\QU?65% 'R:?V
M"/V%A_S9;^R;^'[.?P?_ /F.I!^P1^POW_8N_9-(/3_C'+X/#\_^*.]O0=1]
M*X?_ (*-_"V;XT_LK>)?ACIOCSQK\*/$7CGXD?L^>$/"GQ:^&NLZAX<^(WPI
M\1^,OC_\,O!MEX_\$:]I-[INHV.MZ#;^(;IY;1+Z"Q\0Z1-JGA;75N_#VNZO
M87?Y,_&']J_X@_M<?!;]A:XU?4-4^'_B?X9?MX?L=?"']N?P!X,UW4-,T&[_
M &G+;]IN#X$_%[]FSQ%)HNL7MMXH^$VEW/A;XF^.?$7@#Q9(B^-? 7C3]E_Q
MU<6FL>"?&4]IJ<)WTO9\].+NG90G)0]K=)^[&HXTY1W4JE%W4:C<5"\Y..UH
M56Y:64J=&K7C#XDW*K3H57%Z1]R:;O&S_9__ (8(_87_ .C+OV3?_$<_@_\
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MLR_"#Q+XT\,_$;6-,\97'CSP?\-O$7PB\->+;;XN?%[3=?TOX=^,'\.3^+]
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M+E-*MB73E%THJI*4FJU:;A!U)U*TYTHJI*M>M_0\H )Q]#Z'H<_KVXZTH_\
MU@=,]SZU\5?LZ_$WXJ:W\??VH_A#XIUN/XG_  M^%]K\"?%/PG^-BZ=H-A?Z
MI-\7?!WB#7/&/P>\5W/@_3=%\&:[XK^&RZ#X6^(EEKOA_0_#SS_"[X\?"W3-
M8TB^UC2;KQIXQ^U<\]<8SQ]#@'Z8S[=*C16WU2DURR33?,G%J24E*+A*,E96
M:MLT:QDFG;H[734DU:,DU*+E%Q<9Q::?7NG=:***99\L_MS?\F3?MA_]FL_M
M!_\ JI?%U?1'A7_D6/#G_8!T?_TWV]?._P"W-_R9-^V'_P!FL_M!_P#JI?%U
M?1'A7_D6/#G_ & ='_\ 3?;T ?)'[4__ "7/_@FO_P!GJ^.__7=/[?=?:M?%
M7[4__)<_^":__9ZOCO\ ]=T_M]U]IL3\P'782/KS_P#6H$W9-]DW]R#(.>..
MG3/N<X!P<]B<^H%._P _GG_/OS7\UTWB?P?#^W%^W1\ _CMX;U+P+^R1\5?V
M\?A%X+N_C?I>K/8: OQ13]BO]@CXJ_#/]EG7];T6_P!,U[X"^$_C'\5_'?CC
MX@6/C6":V\,?%3XH^)?$'PJ&L^&/B'\4["'XA_HY\0?VP_&/PP_:B^%OP(\)
M>%/A-K'PGU/]H7X>?LM:]9^%KSQ'=>*_A[J/C#]E+XK_ +1.D7_B/4X['0_
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M:N5VVDHW;W=HQ@DV[MVC'5MV5RHQ48J,;I):*[=NR3DV[+9)MV5E>R05\O\
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M3F46N2"A)3A"IRRCSPA+EFDIQ4HJ:C-)R2E'VC4DI22GSI-N\I%0W'_'O/\
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M[U6:6_OKV^DEOYIW>\N[JY=C/<2N_8T4?Y6^3W7H^JV?8/\ A_GW.$N?A?\
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M ),F_;#_ .S6?V@__52^+J^B/"O_ "+'AS_L Z/_ .F^WH ^2/VI_P#DN?\
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MW(Z9Y]**![\GUHM_7R2]%HDDDDDDDDDDE*22LE9+9?C^;;?5MMN[;;*AN/\
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M75T\!_"6WDCT7P9\28M)\0^)W\=>&- TH7=U7^%'_!33X&_&7XG:?X9\(PW
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MIVWLTTT[6:::;35U?=]$VF^B:O=-[)JSNFTU9W2L[><_\/#/V#/^CSOV7?\
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MWV1X-_PV/\$1_P N_P <1C_JU/\ :H^G_1&>:/\ ALCX)?\ /O\ ''_Q%/\
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M2TNY2:45NVTEJ["Z-]$FWV2BG*3;=K))-MNR25V>8_\ #5WB_P#Z,L_;#_\
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M\6?\$R/V9/@+H$_@73_$_P !];\?>.-+\1?%KP#XM^'M[K/PVUV'2M.@T/\
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MXL_;3_:W\*_\$_-#T_X>?#7XB_$34O@W^PQI?C;P+\!_C'JMQ#X-\,>)-/\
M FA-\.]7_:G_ &F_^$^\46FDVFKZW\2O"WA>;7M2CL/A]I-I_0+C(P?\GVK/
ML]+T_3KC5+NRM8;:XUN_CU35Y8]P:^U"+2]-T6*ZFR2#*FEZ1IMD"H4&&SAR
M"P9FE*TKVNN6*LWII6HU9JS35JD:*I-Z-0E..JJ33GE=G:4D[WC*+M*+4*T8
MM.SUA.K&K'M4I4WHXIK\'O&WPJ^/?C_]E;_@MMK6B_#WXH^.O&_[1?@'XD?
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M  4J_P"SU_ G_KN;]@*OM>OBC]E;_DNG_!2K_L]?P)_Z[F_8"K[7H *^)O\
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M+BHI0G.,(I<L>>32YK,A1BHJ*6RY;W;DTYPG).6LGS3ITW)MW?(E=*Z$
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MA7U90 4444 %%%% !1110 4444 %%%% !1110!\4?LK?\ET_X*5?]GK^!/\
MUW-^P%7VO7Q1^RM_R73_ (*5?]GK^!/_ %W-^P%7VO0 5\3?\$TO^4<?[ '_
M &9-^RI_ZHGP'7VS7Q-_P32_Y1Q_L ?]F3?LJ?\ JB? = 'VS1110 4444 %
M%%% !1110 4444 %%%% !7RS^SY_R5K]N;_LZ;PC_P"L3?L>5]35\L_L^?\
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M $05'_#'GPE_Z&[]J;_Q.;]MG_Z(*@#ZFHKY9_X8\^$O_0W?M3?^)S?ML_\
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M_P#.FK[#HH ^//\ AMCX<_\ 1)/VP_\ Q"?]JG_YTU'_  VQ\.?^B2?MA_\
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M#O@__P"&T\%__*2C_AGKX!?]$.^#_P#X;3P7_P#*2@#H/^%L_"O_ **7\/\
M_P ++PY_\LJ/^%L_"O\ Z*7\/_\ PLO#G_RRKG_^&>O@%_T0[X/_ /AM/!?_
M ,I*/^&>O@%_T0[X/_\ AM/!?_RDH Z#_A;/PK_Z*7\/_P#PLO#G_P LJ/\
MA;/PK_Z*7\/_ /PLO#G_ ,LJ^0?B9\*OA5I'[3W[+O@_3/A7\+K'POXR\/\
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MMQ;ERM._,_=C+].J***T- KY?U;_ )/1\!?]FO\ Q<_]6O\ !.OJ"OE_5O\
MD]'P%_V:_P#%S_U:_P $Z /J"BBB@ HHHH **** #\?_ *WT_P#KYH_6D_7G
MVXZ?J!S_ (<5\+_MV_&J?X:?#,^#K>R^.^GO\3M \>6NI?$3X'_!#]HCXNZO
MX \,^'-"AN-9>WU7]GOX:?$+4_ /C7Q1-J^E^'?!'B+Q#<>$8M#AN?%'Q"T+
M6-2U?X<KX<UC&O6]C1JU>5S]E2JU>5-)R]E2J5>5-Z)R5-Q3?5K=M)NG'VE2
MG3O;GG"',TWR\TX0YFE9NW.G9;V]6ONC(SCTZTOUK\?O@W=_'#XW_P#!&']F
MF_\ V=]3\3GXP:S^R=^R]-%#XS_X3#X4^,?']IX/TWX;M\9?!5AXD\<Z=X>\
M4^$/$7QB\%>'?'O@?P#\6[IM-L8;_P 9>&_BGH'BN/0)-*\7GY'\(_$'XA^*
M?VQO#GPDTC1_$7A_]ASXE?\ !4#7/A7#X$U6[T:]\&7&M?"7_@E/\5?B5\9_
M@9X?7PEKGB'P4WPFT/\ :S\ /=>-O"'A76M1\'K^T=\(?CKX+U=;F1_&.A7?
M3*E*->O0O']S5K4N9W2FJ$ZD742L[1G[-J";;=1JF[74C*$U.E&K9KFIQG;1
MM.7V%UYHJ\WHHJG&4N9N+B?T<=OR/&<?A^70?7ZK7X"_"G1?CS\9/@-\&/B!
MJ7QB\27VD^#/V@/VGO@9\.=.N]2US4?B;XA\(_!O_@HOXWL/A;XM^'^DW2_V
M?\6?C'X^_90^ 6B_"CPU\8OB-XP\+6?PE\!>+_BC^T)XN\7>,?!OB3XGZ9J?
MWU\ _P!HKPE\1?CWJ_A+7Y=>U+XGZSIW[0EEX4U:TAV_":QT#]E[XG_"7X4_
MM >"_A@UQ<VFO7]KX ^,7Q.\*_#[Q=\1?%_ACP]KOQ:^(_@WQU>Z+I>B_#7P
M;\/=#T_.#52G&I!WC*"GRNRFHRI4JL>:*;2DH58\RYG;5IRLTG*3C.<'9NG/
MDDU=QYO:UJ3L[;.5"?*W9.R6MTW^@%%%%,L*^6OVJ?\ D&? G_LZ7X#?^I<M
M?4M?+7[5/_(,^!/_ &=+\!O_ %+EH ^I:*** "BBB@ HHHH **** #_/^%(<
M'L#C/;_ZQ_2OQ:_:/_:W9_V]_P!A#P!I_C;XK^"/"FB_MK>+_@YXD\$V'P]^
M,&A:#\8)=9_80_;$U>\UKQ5JR^#$\/>-/ OACXGV?PPL? >G6^KG1;?7-#\8
M_%?6;;5_#6A>"/&'ACHOVU_V@_BCIW[1/B?X:^'O#&L^(O@_^S#^Q5XF_;=^
M+?@/P]\4=3^#_BO]H75)_'FL^%/!GPQ\/^,M,T#4)+G0/!7A7X7_ !;\2^+O
M UWX@\&>'OB+X[\7? CPQX_\8Z%\+[CQW:>(,U/12:48?O9.;E%0A3HP52K4
MG)M1C&%/FFTW>,4N91][D$KR<8^]*T6HI-SG*I4C1IPA#XI2J59TZ<+)*4I.
MU^77]@\ ]0/4_P!.OX\G'T] ^PR3Q_\ K^G_ -:OP*\>?M+_ !"UM?VH?V@?
M OB[Q@+SX1_\%$O^"4G[//P$\(076I:%IW_#._[1UA_P3@U?X@>&]4\"W$BZ
M1J&J_%Z/]M+XT:)KFM>)=(O=3L+_ $7X:W*26WB#X)>";[P]V&B:]^T)^ROX
M5^-<'[17Q0\5:WIY^$OPHO\ XBZ_X8\4WWC+QI%K>B^*/BIH?Q/^-/PZM)=0
MM+?X<>(_VQ=4\2?"SX1_L^?#J;7/!.B?#K6_A_X^\?066GZ/\-]0T_Q+KR23
M::Y9<TH.$[J2JQG&'L6G=J=Y.,E9I3BH1<Y3BWE&K&4(S34H.*J<R::]ERJ?
MM>GN.,HRC=*4H/VCC&$9-?N+T XSCCG&0/\ ]7IUI:\:^!'Q=\)_&OX>1^,?
M!MIJVFZ7I/C?XK_"?5-*UJ*)-1T;QO\  7XK^-?@5\2-#EF@N[^VOX-%^(?P
MY\3Z79:Q:7MU9ZU86EKK%E<2VE]$Y]EJ7:[79V>FNW6S=G9IVN[7MOMHK]59
M]5KH^JU2V?DK[]0KY)\9?\GW?LX?]FD_MK?^KC_8"KZVKY)\9?\ )]W[.'_9
MI/[:W_JX_P!@*F,^MJ*** "BBB@ HHHH **** "BBB@ I/7M[@<_R.:.!SV_
MQ[__ %^WTK\-_'?[3USXJ_X*C_LA^'+RT_:>\*:%HWB[]K?X0Z3X)U+]G']K
M'PI\./$$F@>#M%T"7XGZQXEO/@_I?PB\?V7B'Q?IVHW?@SX@V/C#QEX&\%_"
M2W\->,=,\4>$9?BMXWTV91:E.$+V<VTG9NS5.K45TFOB=+EWTO=II$RERPG*
MU^2*DU=*ZYH1Z]N>^SVMNT?N3_3_ /51D5^,/[<?QV^(>C?M ?&G1)_"6E^/
M_@7^QC_P3_?]M[Q-\$M3\=ZG\/;7]IGQEXA\>_%CP_/X:U;4K;PSKVG^)] ^
M#_PS^ GC>6+P)XIDF^&>L?$7XY?#/5_B/HDK>'_!?BGPA\^CXT_%_4/&/BCX
MN:=J'B:R^,$/_!;#X)?LT^%O"%Q'?VE[HG[*'BSX4?!32]:^&%UX:N298/!%
MY^SMXY\5_M?:EX6O+>72[+XD75K\5WLX-2\-Z+J.DMIJ'.M5:,K)Q<K3K_5J
M?NMIMSJ7;:34*<92G:5H-*5Y.*MHI.[;2O&A/$U%S623A3C&/O6YJE6G&+:;
MDOZ'P1ZCGT[FEK\$_A-I'QH_9#^#?B'X5?M ^/[OXHV^J?$;]BCX>_$O5O"G
MBSQ/X@;4/B-\5O!?[)O['6G^'[_QOXELX+WPSJW[77[5=[KGQT^.-SI=IXJ\
M0>#_ ('>-=>^*'BS0[3XT?'^PU$?L5\!/C/X<_:"^$O@WXN>%;'5M*TCQ=9Z
M@6T?7([6/5]#UC0M8U/PUXET'4&LKF\TZXN=#\1Z-JNDOJ&E7M]I&I?8UO\
M2;Z]TVYMKJ4E:+=I1DDTKQT5G*4%)*2C)1E.%H<T4VI1ORR4HQ+N]G'1N48R
MZ2:C&32LW9J$DY1=FN5M)IPE+SKXOQ1#]I']D*Z$47VH:S\;K);GRT^T+977
MPHOKNZLUGV^:MK<W6FZ=<W%NKB&>?3[*:5'DM+=H_J>OEOXP?\G%_LA?]C%\
M:/\ U4.M5]24%A1110 4444 %%%% !1110 4444 (1D=2/<=:,?RQ]?K_GN:
M6B@!,<8Z?3BC'X_7'/IGCM2T4K+LON0" 8[GZ$\"EHHI@%?%'[ 7_)"_'?\
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MZHHH ^5_^&Z?V(_^CQOV5_\ Q(3X2?\ S74?\-T_L1_]'C?LK_\ B0GPD_\
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M>*>6."[6#X+>,985NH4=8[@0R@2PB99!%*!(@5P&H Q?^&^/V%?^CT_V3/\
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MOJFB@#Y6_P"&ZOV(O^CQ_P!E;_Q(7X1__-?1_P -U?L1?]'C_LK?^)"_"/\
M^:^OJFB@#Y6_X;J_8B_Z/'_96_\ $A?A'_\ -?1_PW5^Q%_T>/\ LK?^)"_"
M/_YKZ^J:* /E;_ANK]B+_H\?]E;_ ,2%^$?_ ,U] _;J_8B/3]L?]E8_3]H7
MX2'KGT\7]\'\C7U310!\K_\ #=/[$?\ T>-^RO\ ^)"?"3_YKJ/^&Z?V(_\
MH\;]E?\ \2$^$G_S75]444 ?*_\ PW3^Q'_T>-^RO_XD)\)/_FNKY?\ %G[9
M?[(%Q^VC\ ?$]O\ M6?LVS^&]'_9>_:]T+5O$4/QR^&,NA:7KGB/XK_L0:AX
M>T;4=73Q0VGV.JZ]8>%_$U]HNFW5S%>:K9^'->N;"&X@T?49+;]2** /E?\
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M0 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%%
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MH_X;>_9 _P"CE/@U_P"%YH/_ ,F5]2T4 ?+7_#;W[('_ $<I\&O_  O-!_\
MDRC_ (;>_9 _Z.4^#7_A>:#_ /)E?4M% 'RU_P -O?L@?]'*?!K_ ,+S0?\
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MH_X;>_9 _P"CE/@U_P"%YH/_ ,F5]29''OT_G2T ?+7_  V]^R!_T<I\&O\
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MK5:JNTDKI5IT](I)-2BHRA!K\)O@_P"'OVJ_%&B_L9V/Q#U_]J3P[XH_:O\
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M?V[_ /LZSP?_ .L/?L:U]65\I_L\?\E=_;O_ .SK/!__ *P]^QK0!]64444
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M[)G_ (CE\'O_ )CJ /K.BODS_A@?]A7_ *,L_9,_\1R^#W_S'4?\,#_L*_\
M1EG[)G_B.7P>_P#F.H ^LZ^3OV]O^3&/VT/^S3OVB_\ U3_C&F_\,#_L*_\
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M HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "OE_XQ?\ )P'[(/\
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M "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH
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M7_ZI_P 8T ?6-%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444
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M^,: /K&BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@
MHHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "B
MBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ KY3_ &>/
M^2N_MW_]G6>#_P#UA[]C6OJROE/]GC_DKO[=_P#V=9X/_P#6'OV-: /JRBBB
M@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "OD[]O;_ ),8_;0_
M[-._:+_]4_XQKZQKY._;V_Y,8_;0_P"S3OVB_P#U3_C&@#ZQHHHH **** "B
MBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH ***
M* "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH
M **** "BBB@ HHHH **** "BBB@ HHHH *^4_P!GC_DKO[=__9UG@_\ ]8>_
M8UKZLKYCU?\ 9MU%O''Q%\<>!/VA?CC\))/BIXETGQGXS\.>![3X#ZMX>O\
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M !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444
M%%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %?+_ ,8O^3@/
MV0?^QT^+O_JDO&5?4%?+_P 8O^3@/V0?^QT^+O\ ZI+QE0!]04444 %%%)D=
M/I^IQ_.@!:*3((R.?\^^*4'(!]1F@ HHHH **** "BBB@ HHHH **** "BBB
M@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH ****
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MA1_PH3XM?]'M_M+?^$=^QO\ _0H4 ?4%%?+_ /PH3XM?]'M_M+?^$=^QO_\
M0H4?\*$^+7_1[?[2W_A'?L;_ /T*% 'U!17Q]X5A^)_PX_:4\!?#;Q!\=_B)
M\8?"7C_X&_'#QQ>67Q&\-_!73+K0O$?PQ\??L[:#H5UH-_\ ";X3_#"X^SW^
MF?%CQ+%K-GKAUN&:2UT:?3_[->VN_MWV#0 4444 %%%% !1110 4444 %%%%
M !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444
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M **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@
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MCO\ \,!\:O\ Z):C^P?^"@'_ $57]CO_ ,,!\:O_ *):@#I?%?\ R>A\!?\
MLV#]K;_U:W[%%?3]?)/P]^%'[0TWQN\/?%[XY_$3X+^(+?P9\*_B7\-_#7A[
MX3_"[QQX*GFG^*'B[X0>)]6UG7=7\7_%KX@1W$.EQ_"#3K'3M-L-+LGE?6KV
MZN=0VVD%M+];4 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 444
M4 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110
M 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !
M1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%
M%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 444
44 %%%% !1110 4444 %%%% '_]D!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>6
<FILENAME>formdrsa_005.jpg
<TEXT>
begin 644 formdrsa_005.jpg
M_]C_X  02D9)1@ ! 0$ 9 !D  #_VP!#  $! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_
MVP!# 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_P  1" (H IX# 2(  A$! Q$!_\0
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M "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH
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M(]XFA?%3P9\!O@!XB^&^O^!?A5XGAUCP;#8_'#PUX\N_"-WK/PH^$VM_#_\
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M\3?\$Z/@A\=[R_\ &?P:C_X(3?LG?M0:)\/O&$%WJG@[]H']H3XI:CHWAO\
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M"/\ ^9"C_AA/]B'_ *,W_95_\1Y^$?\ \R%?55%4,^5?^&$_V(?^C-_V5?\
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M^YN+NZG?+S3S22R%G=B?T7\8_P#(H^*?^Q<US_TV75>%?L6?\F<?LF?]FS_
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M\YQ^U]^V!Q_U/?PT&3[?\6BKX;_9]_X*)?$R*+]IWQ9^TAX)\;:K-;_\%"_
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M7+>=)[*Z]ZUM>DG44>]^9TYVLV[<K=E)6_3#_AD_7_\ H[[]K_\ \+OX:?\
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MN5106C:YG[.]DY)77O/KQ@_83_8AX_XPW_95Z?\ 1O7PC]NO_%'CFC_AA/\
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MI?@/X<^(_&FI^(=4NO%_BOPOIOAW7/&&L:U?7_B+4]4U+4)IY?H[_/\ G/\
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M[ZZ\*^)?$WAR2630_$6MV%][><]O7GZ=\9K\8?VD_A?\&],_X*G?\$RO"[>
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M#;H&NVOP^B\ :MXM\(>$_%^M^(-"L?Y__A))JK?\$M?^"5$MOJ'P1D^$,_\
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M_ILNJ\*_8L_Y,X_9,_[-G^ __JK?"M>Z^,?^11\4_P#8N:Y_Z;+JO"OV+/\
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MTXR6LV.,E))J]FDU=6?O0A):/5/EE%-.S3BT](I"T444%GQ1X$_Y2,_M4_\
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M/+\$_P#KOC]A*@#ZH\8_\BCXI_[%S7/_ $V75>%?L6?\F<?LF?\ 9L_P'_\
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M'7_#*'C+_H]C]L7_ ,*#X"__ $/M'_#*'C+_ */8_;%_\*#X"_\ T/M?8M%
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M4$D$ Y ^TZ "BBB@ HHHH **** "OFW]L/\ :$?]DW]EG]H#]IH>";KXC0?
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M^'AG[%?_ $<3X!_[_:K_ /*RC_AX9^Q7_P!'$^ ?^_VJ_P#RLK[,HH ^,_\
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M,_P"F=V9W;X^_M@,[,2S,S?M=_'(LS,<EF)))))))).3S7UY0 5\?ZS^W/\
M 72/$'B7PW;Z;^T?XON?"/B77?!^N:Q\+_V*OVSOB]X+C\3>%]2N-$\3:-IO
MQ#^%GP"\8^ M?O/#NNV5_H&O+H'B34TTC7]-U30]0>WU;3+^SM_L"OCK]B/_
M ))K\6/^SQ?VW_\ UK/XP4 5?^&\_@?_ -"-^V?_ .*X/^"A_P#]"Y1_PWG\
M#_\ H1OVS_\ Q7!_P4/_ /H7*^SZ* /C#_AO/X'_ /0C?MG_ /BN#_@H?_\
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M$?LND$>A!((Y!(I/^&\_@?\ ]"-^V?\ ^*X/^"A__P!"Y7V?D>O3K7B7@?\
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M 'R(?VF_C3_TCO\ VQ3SW\9_L!_G_P GQ]:/^&G/C3_TCP_;%_\ "S_8#_\
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M-E%9QRW$FD)+?&)8(971<RVOKIIUUNE][32[M-*[3M7]?K^33]&GLTW\O?\
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M%RK?[*'_ ".'[:G_ &>)XD_]49\ J^Q* /C#_AO/X'_]"-^V?_XK@_X*'_\
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M2?R;Y4_1R]U/9O1-O0^8O^&\_@?_ -"-^V?_ .*X/^"A_P#]"Y1_PWG\#_\
MH1OVS_\ Q7!_P4/_ /H7*^G]+^(?@+7/&OB[X;Z-XT\*ZM\0? &D^$]=\=>!
M]-U_2[[Q9X-T7QXWB!?!&J^*/#]M=2ZKH.G^+SX3\4?\(U=ZI:VL.M#P_K#:
M<]RNGW1BD\-^.O!?C'4/&ND^$_%GA_Q)JGPW\5KX&\?6&B:M8ZE=^"_&C^%O
M#'C=?"GB:"SFEDT;Q!_PA_C7PCXF.DZ@L%ZNB>)=$U$PBVU&UDD$T]FGOLT]
MG9[-[/1]GH]0LUNFO5/JKKIU6J[K57/ES_AO/X'_ /0C?MG_ /BN#_@H?_\
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M?L-?\F_R?]E[_:__ /6NOCE7U[7R%^PU_P F_P G_9>_VO\ _P!:Z^.5?7M
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MKM/A7XK^(W[2/Q"\;?L8?LKW?Q0C\.WVG^)/BI\4OA_IMW\)=3_;$^"NB_\
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MN3_L,_L[_P#JFK2@#[*Y],_TY'M_3MZU^3_[8?P]^(?CG_@H9_P3CU#P=/\
M&SP9H'A#P7^VC!XQ^+_PL^&MEXLT;P/<^./"GP>L?"&C>*O%/C+X6?$_X:>&
M5\7W7AW6H;3^WK&ROW;2<07]E'<(FH?K#1GC(Y]/>DE:4)=8-M+H^:%2#3M;
MI4;[72333DFK:-=TU?336+OMTY?QOT5OY@=$\&?M!>&?#WQQ^'47A3]N..3X
MH?\ !4?]KCQ)9_%O1?A[\9? \.M>'M>_90NM%^&/CGXD^'/V?_!GP;\;>*_
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M--J305\=?'G_ ).>_86_['_XY_\ K//CROL6OCKX\_\ )SW["W_8_P#QS_\
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MIFG_  Z\:75[J6HW4%C8V5O%X=U!GN+J[N7C@MX4)&^25T1<@DC-?B!^S_\
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M*^)WPO\  OP)^'O[/_PA\.6'BVP\*ZOK0T+XF?$9/!_@_P 9WF@6.EZW^TY
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M:N[7[NUNJ:7576EU=JZ4HRM=)M)\J3MK;3;0_ _]ASX"?M 2_$W]@3Q-\0?
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MWO\ LU5]>U\A?MO?\D9\%_\ 9WO_  3Y_P#6]_V:J /KVBBB@ HHHH ****
M"BBB@ HHHH **** /C']O+_DA_@;_L\[_@G#_P"O#?V7:^SJ^,?V\O\ DA_@
M;_L\[_@G#_Z\-_9=K[.H **** /CO]E#_D</VU/^SQ/$G_JC/@%7V)7QW^RA
M_P CA^VI_P!GB>)/_5&? *OL2@ HHHH **** "BBB@ HHHH **** "OBC]OV
M-Y/@5X$5%9V'[:__  34D(4$D)%_P49_96ED8@?PI&C.QZ!5)/ -?:]?&O[=
MW_)$O __ &>5_P $Y_\ UX1^S!0!]E4444 %8/BK_D6/$?\ V =8_P#3?<5O
M5'-#%<12P3Q1SP3QO#-!,BR130R*4EBEC<,DD<B,R.CJ5=258$'% 'S#^P]_
MR97^R!_V:[\ /_53^$J^HJ^*]"_8!_9[\+Z)HWAGPSK7[4WAWPWX<TK3M!\/
M^']#_;U_;KTG1-"T/2+.'3])T;1]*L/VC[>QTS2M+L+>WLM.T^R@AM+*S@AM
MK:&*&-$75_X8>^"W_0Y?M=_^+!?V]O\ Z)2@#Z_HKY _X8>^"W_0Y?M=_P#B
MP7]O;_Z)2C_AA[X+?]#E^UW_ .+!?V]O_HE* /K^BOD#_AA[X+?]#E^UW_XL
M%_;V_P#HE*/^&'O@M_T.7[7?_BP7]O;_ .B4H ^OZ*^0/^&'O@M_T.7[7?\
MXL%_;V_^B4KYC\'?LL> M3_;"_:#^'%]\1OVP9?!7@_]GO\ 91\7>&]#;_@H
M!^W@+>P\1>/?'W[7>E>+=7AF_P"&D/M+3:U8?#_PA8W*&8VJIX?M6A@CN&NY
M;@ _5NBOD#_AA[X+?]#E^UW_ .+!?V]O_HE*/^&'O@M_T.7[7?\ XL%_;V_^
MB4H ^OZ*^0/^&'O@M_T.7[7?_BP7]O;_ .B4H_X8>^"W_0Y?M=_^+!?V]O\
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MK^BOD#_AA[X+?]#E^UW_ .+!?V]O_HE*/^&'O@M_T.7[7?\ XL%_;V_^B4H
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M_P -I_#S_HDW[7W_ (A=^U%_\ZJC_AM/X>?]$F_:^_\ $+OVHO\ YU5?7U%
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M_P!'#1_PTM\9_P#I'M^U_P#^%K^P+_\ 1PU]?T4 ?('_  TM\9_^D>W[7_\
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MY_\ X9K_ &<_^B _!3_PU?@7_P"4-'_#-?[.?_1 ?@I_X:OP+_\ *&@#H/\
MA='P=_Z*Q\-/_"[\+?\ RUKY&_;8^*'PSU[X0^ -*T/XB^!=9U.Z_;+_ ."=
M"VNG:5XN\/ZC?W+#_@H/^S"Q6"TM-0FN)F !.V.-CCM7TS_PS7^SG_T0'X*?
M^&K\"_\ RAK1TCX!? GP_JEAKF@_!7X2Z)K6E745]I>KZ1\./!VFZIIM[ VZ
M"\L-0L]&AN[.ZA;YHKBWFCEC;E'!H ]:HHHH **** ,?Q!X@T'PGH.N>*?%.
MMZ1X:\,>&=(U+7_$?B/7]1L]&T+0-"T:RFU'5];UK6-1FM]/TK2-*T^WN+[4
M=2OYX+.QLX)KJYFB@B=UYS2?BC\,]>T[P1J^A_$7P+K6D_$S4KS1OAQJFD^+
MO#^HZ=\0-8T_1?$/B._TKP3>V>H36WBO4K'P]X1\5Z]>6.@R7]U;:-X9\0ZI
M-$ECHNI3VOQ__P %7 #_ ,$N/^"DH(R#^P1^V#D'N/\ AGOXA\5R?[6?_!/L
M?M/?'/X5?&&/XL:QX*M/"-SX)T_Q=X7LO#O@[4;'6_#OP^LOCEK&DS(-7\-:
MI_PDVK:UXI^)^G^"=;TKQ[)KW@_3?@9XA^.WACP9HOAGQO\ %NX\=:0))\K<
MN5.IR-VNHQY%-S:W=KI)+S3^)6EOXDE=J#DE_,[V4;]+ZW;_ $9]F2?'WX$Q
M1?$*>7XU?"6*#X1W5K9_%:9_B-X.2+X8WE]J%]I-E:?$.1M9">"[F\U72]3T
MVU@\2'3);B_TZ_LX4>YL[B./TZ?4+"UFL+>ZOK2VN-5N7LM,AN+B&"74+N*R
MO-1DM;"*5U>\NDT^POK]X+=9)5LK*[NF006TTB?C9\:?@ZOQ8_X**?M+ZO%\
M2-"^%>J? _\ 9/\ ^"5OQ[T;Q5XWT)_%?PPANOA]\??^"O:ZA#\4O"<7C+X=
MOKW@VW\/:QK6JQ,GCOPN?#'BS3?#'CAM0N4\+OI6H^7>&/C-J7[!;?L0_"&?
MP1K_ (\TJS^!O[//[//PIO\ XEW5WX2^(,?P(B_:3_8P_8?TN_L-&DT>6XN_
MCKX[U+XY>$OVG_V@+&_T_P .Q^$?"GPX^$WP&O? ]AXHUG6_C!X845)M17Q.
M:BHI;IP<KW=DKR]U*]THRD[\R:)/E5]+<KE*ZVM*W2[:4%S-I-.4HQ5FG?\
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MVUUN^U'2_#-_8WL]KKNHZ?9>&O$=Y>V6ERW5S:VOA_6[F>*.+2K]K>LGQ/\
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MTE8_K^OZ]+:W\ \&?L\^'?"7QK^,_P >K[Q=XU\<>-?C;X)^&'PRUNT\7_\
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M%HEPMO>7,<F[1119?UWTN_5V5WN[*[=D4%%%%, KX>_X*$_\D%\ _P#9\/\
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M ?\ A9>'?_EC7F7_  Q[^R1_T:U^SG_X9'X9_P#S,4?\,>_LD?\ 1K7[.?\
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M=9^S;_X?/X8?_-11_P -E_L@?]'6?LV_^'S^&'_S45ZQ_P *N^&?_1._ O\
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M#4]*U2P^$WA.UO\ 3=2L;GQC%<V5_8W44MM>6=S%%<6MS%+!/''+&\:_7/\
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MB@ HHHH **** "BBB@ HHHH **** "BBB@ KY!_X*$?\F#_MP?\ 9H/[2O\
MZICQK7U]7R#_ ,%"/^3!_P!N#_LT']I7_P!4QXUH ^L-+_Y!NG?]>-I_Z3QU
M>JCI?_(-T[_KQM/_ $GCJ]0 4444 %%%% !1110 4444 %%%% !1110 4444
M %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110
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M **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@
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M2-3>!--U7XBVOA?5)O!&FZC)=2P6R6-]XF32[6[>YGAA6WED,TL409Q^8/\
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MHHH ^-OV8?\ DMO_  47_P"SR? __KOC]A.OLFOC;]F'_DMO_!1?_L\GP/\
M^N^/V$Z^R: "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "
MBBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **
M** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "OD+XX_\
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M-\'#'I\.MW?BVQTOP\OAQ[7P=XF^&>@_H-\,&\8>(/VZ8/"^BZWXK\1_#/\
M9!_8UT?X/?$;QMXOU&#5M>\=_M!?'KQ-\-?'=EX>\8:SI-M;Z)JOQ0^&/P@^
M#'A;XB>.E@AM$MM/_:I\&:OIELFG^*2D7Z.D9[GMCGT_G[YS7/\ ACPKX?\
M!ND1:%X:TR'2M,BNM2U!X8GFFEO-4UK4KK6=;UG4[VZEGO\ 5M<U[6;^_P!9
MU[7-4N;O5M;UB^OM5U6]O-0N[BYE5[JS5VE:-W>UZ;I-I**MHYSLM.>2V4?>
M)+FOLK\MVNRG":W;N_<C!2T:BI7<N9<O0T444%!1110!\;?LP_\ );?^"B__
M &>3X'_]=\?L)U]DU\;?LP_\EM_X*+_]GD^!_P#UWQ^PG7V30 4444 %%%%
M!1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %
M%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 44
M44 %%%% !1110 4444 %%%% !1110 5\A?''_DYO]B+_ +'/XY?^J'\75]>U
M\A?''_DYO]B+_L<_CE_ZH?Q=0!]>T444 %%%% !1110 4444 %%%% !1110
M4444 %%%% !1110 4444 ?&W[,/_ "6W_@HO_P!GD^!__7?'["=?9-?&W[,/
M_);?^"B__9Y/@?\ ]=\?L)U]DT %%%% !1110 4444 %%%% !1110 4444 %
M%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 44
M44 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !111
M0 4444 %?(?QP5F_:;_8D(#$)XR^.3,0"0J_\*)\6)N;&<+O=5R<#<RKU(S]
M>5Y5\5_@3\$?CQINBZ-\</@[\+?C'I'AO5WU_P .Z7\4_A_X4^(&GZ!KLNFW
MVC2ZUHMGXLTG5K?2M6ET?4]2TF34;".WO'TS4;ZP:8VMW<12 'JM%?'_ /P[
MV_8(_P"C)/V2?_$<_A!_\Q]'_#O;]@C_ *,D_9)_\1S^$'_S'T ?8%%?'_\
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M(;NQT[2[K7K_ $GPMIFE6-YK-QIFCZ1IL^J7$$E]+I^E:;923M;6-K'%Z30
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M=]$_E)<R^]-->3O97"BBB@84444 %%%% !1110 4444 %%%% !1110 4444
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MTG+WF]6U=J[O?1[N3E*6M[O9+IT25TEHKVOIHKM)M642BBB@H**** "BBB@
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M&@#[AKY!_P""A'_)@_[<'_9H/[2O_JF/&M<Y_P .]O@+_P!#]^W#_P"+./\
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M **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@
MKY"^./\ R<W^Q%_V.?QR_P#5#^+J^O:^0OCC_P G-_L1?]CG\<O_ %0_BZ@#
MZ]HHHH **** "BBB@#\K/V\OBY\9O '[3_\ P3R^'_PZ^+WQ>^'G@7XY^/\
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MXL_L^?"=O@#HOC"RA^(7@[QS<>(I/'/P'BTOX5_$#1/B!=^,_#,UCH6D^/\
MP9HO@KXS1W?Q,O/0O"/[%WP\\"?LZ_#/]F+PKXX^+&F?#GX4^-_"'C+PU>OX
MCT#4_&%W;?#_ .*L'Q=\&^#/$'B'5O"=^VL>$-(\0Z;H&EW:3VB>)/%/AK0;
M?2_&GB7Q)-K/BV]\1Z-0<&HN49-P47:_(KU%-M-^^TI1E%2LW[-1F]9LE<R:
M?Q)2DW%NW-%Q@XI-)\NL91;5[<[DE911\8_L=?MG_$_XY?"K]NSX=?$/XF^
M;_\ :$_9UOO$?C;1O&?P6U?P)XST71OA%^T+X UGXR? :71=6TW2/$'PW\0:
MI\"M?;XD_LMOJ=_8>(H_&NN?LPWOC[Q?IVIOXUG6_P"0^#?_  5.;P/^S/\
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M@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH ****
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M HHHH **** /C;]F'_DMO_!1?_L\GP/_ .N^/V$Z^R:^-OV8?^2V_P#!1?\
M[/)\#_\ KOC]A.OLF@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH ****
M "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH
M**** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ K
MY"^./_)S?[$7_8Y_'+_U0_BZOKVOD+XX_P#)S?[$7_8Y_'+_ -4/XNH ^O:*
M** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** /C;]F'_DM
MO_!1?_L\GP/_ .N^/V$Z^R:^-OV8?^2V_P#!1?\ [/)\#_\ KOC]A.OLF@ H
MHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BB
MB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH ****
M "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ KY"^./_)S?[$7_8Y_'+_U
M0_BZOKVOGGXZ? G5?B[K'PJ\5^%_BQXL^$'C/X1^)/$6OZ!X@\,:!X$\3QZA
M!XJ\&:WX+UG2-7T?Q[X:\1V#VSV>L)?VEWIZZ??VU]80JUQ-93W5K, ?0U%?
M(7_"B/VD_P#H^/XD_P#AE_V<_P#YVM'_  HC]I/_ */C^)/_ (9?]G/_ .=K
M0!]>T5\A?\*(_:3_ .CX_B3_ .&7_9S_ /G:T?\ "B/VD_\ H^/XD_\ AE_V
M<_\ YVM 'U[17R%_PHC]I/\ Z/C^)/\ X9?]G/\ ^=K1_P *(_:3_P"CX_B3
M_P"&7_9S_P#G:T ?7M%?(7_"B/VD_P#H^/XD_P#AE_V<_P#YVM'_  HC]I/_
M */C^)/_ (9?]G/_ .=K0!]>T5\A?\*(_:3_ .CX_B3_ .&7_9S_ /G:UXA^
MTUX:_:I^!O[-O[0OQKT#]M'QMK.O?![X&_%OXI:%I&M_!;]G]M$U36_ '@#Q
M#XLTG3]:33O %AJ,FD7>HZ3;0:G%I^H:??2V,D\5GJ%C<-'=0@'Z645\=VOP
M._:3N+6VN#^W%\2 T]O#,0/@M^SH #+&CD*I^&[E1DG"EW(& 78C<9_^%$?M
M)_\ 1\?Q)_\ #+_LY_\ SM: /KVBOD+_ (41^TG_ -'Q_$G_ ,,O^SG_ /.U
MH_X41^TG_P!'Q_$G_P ,O^SG_P#.UH ^O:*^0O\ A1'[2?\ T?'\2?\ PR_[
M.?\ \[6C_A1'[2?_ $?'\2?_  R_[.?_ ,[6@#Z]HKY"_P"%$?M)_P#1\?Q)
M_P##+_LY_P#SM:/^%$?M)_\ 1\?Q)_\ #+_LY_\ SM: /KVBOD+_ (41^TG_
M -'Q_$G_ ,,O^SG_ /.UH_X41^TG_P!'Q_$G_P ,O^SG_P#.UH I_LP_\EM_
MX*+_ /9Y/@?_ -=\?L)U]DUX!\!/@7<?!4?%G4]9^)/BKXJ^,OC5\3[?XK>.
M/%GBK2?!V@N^NV'PI^%WP:TO3]&T3P/X>\.:/INCV?@OX0^%-T4MO>WUUK4N
MLZC+?^1>VUA8>_T %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4
M444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !11
M10 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%%
M !1110 4444 %%%% !1110 5\@_\%"/^3!_VX/\ LT']I7_U3'C6OKZOD'_@
MH1_R8/\ MP?]F@_M*_\ JF/&M 'UAI?_ "#=._Z\;3_TGCJ]5'2_^0;IW_7C
M:?\ I/'5Z@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ H
MHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BB
MB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH ****
M "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH *^0?^"A'_)@_[<'_
M &:#^TK_ .J8\:U]?5\@_P#!0C_DP?\ ;@_[-!_:5_\ 5,>-: /K#2_^0;IW
M_7C:?^D\=7JHZ7_R#=._Z\;3_P!)XZO4 ?-?[8WBSQAX%_9)_:>\<_#[Q3J/
M@?QWX(_9^^,/C+P;XPTC3_#&L:EX:\4>%OA]X@U[0=9L]*\:>'_%7A/49K#4
M]/M;@6/B+PYK>DW00P7NG7,+M&?S_P!?_: ^._Q-\?\ [/'[/WAOXL:U\)[W
MQ!_P3!^)7[8?BSXM:5HO@V[UC7?C%IM_\"_ _P -&GM/$GAG6?#\O@GPAJWC
M;QSX_P#B%X7L=+L4\4:JWPXT:_O;?P0OBKPIXP_5+XL?#;0?C'\,/B'\)?%5
MSJUIX7^)W@OQ+X!\33:%<V]EK'_".^+M'N] UV'3;VYL[^*RNKG2KZZMHKT6
MDDUH9?M%LT5S'%-'X/XN_8J^#?C?P=\-?"&OW'CLGX7?"'QA^S[H_BS1O%MU
MX9\;ZO\  WXDZ/X/T#XH_"[7/$7AF#2)QH'Q%TSX?>!CKFJ:##H/C#1]<\(>
M&O&/@CQ-X2\::%I7B*TSJ*;HU(P?+4D[PJ;\G^S8JFI;-ODK5*%5PLXS5-W3
MDE=P<8SIN:YHQE>:_FC[3#3<6FTGSQIUH:VM[2]TF[?C%X+_ ."G/[0GQ?\
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MH**** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@
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M0 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%%
M!1110 4444 %%%% !1110 4444 %%%% !1110!\:?L2?\B/\</\ L\O]L?\
M]:'\?5]EU\:?L2?\B/\ '#_L\O\ ;'_]:'\?5]ET %%%% !1110 4444 ?$W
M[9W[0?[17[.WA&\^(/P9_9\^$_Q<\ >!?AS\3/BA\;/&WQB_:6UK]GK0OAWX
M8^'NF:=K<4>BP^%?V>OVBO$7CG5-5T2/Q;J]_"OA_P -Z=H%EX9MT?5-2O\
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M "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH
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M +'OC_P;H_B'P)JNC:[XY'[='BWX@> ?V??"/AC2[AS<3^+M4\;?##QMX?\
M&D&IC2M!^&\/A_6_%GCCQ!HG@+P[XF\5Z+Q,W_!+7X-W?P-T;X"W/COXC?\
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M !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444
M%%%% !1110 4444 %%%% 'QI^Q)_R(_QP_[/+_;'_P#6A_'U?9=?&G[$G_(C
M_'#_ +/+_;'_ /6A_'U?9= !1110 4444 %%%% !1110 4444 %%%% !1110
M 4444 %%%% 'QW^WQ_R:K\0_^P]\(_\ U<_P]K[$KX[_ &^/^35?B'_V'OA'
M_P"KG^'M?8E !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%%
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M745\H_\ "8?MQ_\ 1NW[*/\ XF;\7O\ Z ZC_A,/VX_^C=OV4?\ Q,WXO?\
MT!U 'U=17RC_ ,)A^W'_ -&[?LH_^)F_%[_Z ZC_ (3#]N/_ *-V_91_\3-^
M+W_T!U 'U=17RC_PF'[<?_1NW[*/_B9OQ>_^@.H_X3#]N/\ Z-V_91_\3-^+
MW_T!U 'U=17RC_PF'[<?_1NW[*/_ (F;\7O_ * ZC_A,/VX_^C=OV4?_ !,W
MXO?_ $!U 'U=17RC_P )A^W'_P!&[?LH_P#B9OQ>_P#H#J/^$P_;C_Z-V_91
M_P#$S?B]_P#0'4 ?5U%?*/\ PF'[<?\ T;M^RC_XF;\7O_H#J/\ A,/VX_\
MHW;]E'_Q,WXO?_0'4 ?5U%?*/_"8?MQ_]&[?LH_^)F_%[_Z ZC_A,/VX_P#H
MW;]E'_Q,WXO?_0'4 ?5U%?*/_"8?MQ_]&[?LH_\ B9OQ>_\ H#J/^$P_;C_Z
M-V_91_\ $S?B]_\ 0'4 9/[?'_)JOQ#_ .P]\(__ %<_P]K[$K\]OCCX5_;:
M^.?PWU+X7WWP9_98\(Z=XC\0_#^XU3Q):?M9?%OQ)>Z/I'AOXA>%?%6KW=AX
M?F_8F\.P:UJ2Z9HEXNFZ5<>(-"M=0OVMK2ZUG2;>:74+;]": "BBB@ HHHH
M**** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ H
MHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BB
MB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH ****
M "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH
M**** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@#_
!V0$!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>7
<FILENAME>formdrsa_006.jpg
<TEXT>
begin 644 formdrsa_006.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0@)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1" 'Q 8D# 2(  A$! Q$!_\0
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MSI@_Y=[S_OA?_BJ9)TU%<Q_PG>E_\\+S_OA?_BJ/^$[TO_GA>?\ ?"__ !5
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ME"8&/NG(.?K[FBV@[V9I3Z0D6IY2R*3 D^9O)&3U('05J7=Q=:=! LEL-A7
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MXCAN<=]RC_&N2,)IWL=DIP:M<Y*[C\B\= X?Y5;(]P#_ %K[.\%W NO ^@S
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MMKA\D^^57\S76?">,MXME8=%M')_[Z4?UK'T=H&\"^(UW?O]]LVW/\(<C/\
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M .NR(_E*A_I7<-7'?%",R_#775 SBVW?D0?Z5(SY"09)/O3R.:2/[HQUIY%
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M'_ 3630 [-**93ES0!*DLL$BRPDK(GS CL1WKW/]G&$"SUZ8@99H%!_[^?\
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MG'N5><\#DU8 XSG /OVJCF*5U'\N5!( SC->W>'CGPUI7_7G#_Z *\5GPJD
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M_P (AI ;_GUCQ],5N UJ<['BIX/XJKYJ>W/WOPIH1-1113$>?_%]MOA.U/\
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MP6Y3\*2%--N%_NSG_P!!6F^*)3]B@7/#39Z^@/\ C53PO< /<QD\G:Z_R/\
M2JOB2\26Y@A1@=F2V#G!./\ Z]2,HPI]KOH8#RA/S?0<FNO8@QJ<<AN2>E<W
MH21_:9[B1L;%"#\?_P!5;+7,.\#+$L>3VI,9>9D'3(]<BDW_ #YSM'MWJH)U
MR6'((QS2/*H"L,L/4'- BYO!P2<GW'6O=O#\P_X1S2QG_ETB_P#0!7SX9BA
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M%&S#>-CZ</2FU4L-0@U/3;:_MF+07,2RQD\':PR*F,F*H@?FIXC^[%4C)5N
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M>0Y/\Z]DUR*&WTF9L*IV\9./K7CNKW$,C%;<@KD_-ZUG+<V@M \*6$T^KSB
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MH>H(;BP=M,O%^97@&%S[K_ABO18U"*68Y-<WXYU9])\(ZG=QDB58&6/!Z,>
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M21"6U=#D!MRGV[4R*)HX1&S E1@'V[9]Z?8S1S-.J.K%'YVMG&0*DF7CBET
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M,.6Y] ?U]JF52+BU<X^22=['M9Z4TT^FFN(L8:UX?]1'_NC^59!K7A_U$?\
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M:'_4Q_[H_E0 ^BBBF!YW\9CCPA:?]?Z?^BY*\.#X/6O;_C1_R)]I_P!A!/\
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M_P!9^-1R##8I 1/]ZDI7^]24@.H\ 71M_$\2$_+(,8]\BOH+1SNUVV]E8_\
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M2N:$??;.JHU[.*1# -L"BH0=MX,=ZM@8B%4F/^EK^%=+.8L2_P"O0>].N/\
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MUG%/:FA,K%*-G%6=GM2%.*8'/7<?F3,Y;..,>E9K9#G.?:KLUQ%'K,<+Y_?
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M,V/X0.>U=58_;#;1M>-$964%ECC*[3CD?>.:T@T]C&HFMRS2&EH-49%K2O\
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M?^A"FF'C-26"XU6S_P"NR?\ H0H ]"HHHH *R=4&;E?]P?S-:U03VD<[AG+
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C "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH _]D!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>8
<FILENAME>formdrsa_007.jpg
<TEXT>
begin 644 formdrsa_007.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0@)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1"  J *X# 2(  A$! Q$!_\0
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M5>O- '855O-2LM/\O[7<Q0F1@B!VP6)[#UKB+3XT>";R6:--0D7R5+%GA(!
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@P4@F--Q+>Q)[5[?;6\5I;1V\"".*-0J*O0 5+10!_]D!

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
