HKSI Institute AR2025

— Conclude on the appropriateness of the directors’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Group’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the consolidated financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Group to cease to continue as a going concern. — Evaluate the overall presentation, structure and content of the consolidated financial statements, including the disclosures, and whether the consolidated financial statements represent the underlying transactions and events in a manner that achieves fair presentation. — Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the Group to express an opinion on the consolidated financial statements. We are responsible for the direction, supervision and performance of the group audit. We remain solely responsible for our audit opinion. We communicate with the Audit and Risk Committee regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. The engagement director on the audit resulting in this independent auditor’s report is Lam Kar Bo (Practising Certificate Number: P05453). PKF Hong Kong Limited Certified Public Accountants Hong Kong 21 October 2025 ─ 對董事採用持續經營會計基礎的恰當性 作出結論。根據所獲取的審計憑證，確 定是否存在與事項或情況有關的重大不 確定性，從而可能導致對貴集團的持續 經營能力產生重大疑慮。如果我們認為 存在重大不確定性，則有必要在核數師 報告中提請使用者注意綜合財務報表中 的相關披露。假若有關的披露不足，則 我們應當發表非無保留意見。我們的結 論是基於核數師報告日止所取得的審 計憑證。然而，未來事項或情況可能 導致貴集團不能持續經營。 ─ 評價綜合財務報表的整體列報方式、 結構和內容，包括披露，以及綜合財務 報表是否中肯反映交易和事項。 ─ 就貴集團內實體或業務活動的財務信息 獲取充足、適當的審計憑證，以便對綜 合財務報表發表意見。我們負責貴集團 審計的方向、監督和執行。我們為審計 意見承擔全部責任。 除其他事項外，我們與審計及風險委員會溝通 了計劃的審計範圍、時間安排、重大審計發現 等，包括我們在審計中識別出內部控制的任何 重大缺陷。 出具本獨立核數師報告的審計受委董事為 林家寶（執業證書號碼： P05453 ）。 大信梁學濂（香港）會計師事務所有限公司 執業會計師 香港 二零二五年十月二十一日 55 香港證券及投資學會 二零二五年年報