香港交易及結算所有限公司、香港聯合交易所有限公司及新加坡證券交易所 有限公司對本公告的內容概不負責，對其準確性或完整性亦不發表任何聲 明，並明確表示概不就因本公告全部或任何部分內容而產生或因倚賴該等內 容而引致的任何損失承擔任何責任。 CHINA KANGDA FOOD COMPANY LIMITED 中國康大食品有限公 司 （於百慕達註冊成立的有限公司） （香港股份代號（第一上市）：834） （新加坡股份代號（第二上市）：P74） 截至二零二五年六月三十日止六個月的 未經審核中期業績公告 中國康大食品有限公司（「本公司」）董事（「董事」）會（「董事會」）宣佈本公司及 其附屬公司（統稱「本集團」）截至二零二五年六月三十日止六個月的未經審核 簡明綜合中期業績連同二零二四年同期的比較數字載列如下。 簡明綜合全面收益表 截至二零二五年六月三十日止六個月 | | | 截至六月三十日止六個月 | | | --- | --- | --- | --- | | | | 二零二五年 | 二零二四年 | | | | 人民幣千元 | 人民幣千元 | | | 附註 | （未經審核） （未經審核） | | | 收益 | 6 | 861 ...

[Overview of Supplemental Announcement](index=1&type=section&id=Overview%20of%20Supplemental%20Announcement) This announcement clarifies the utilization of net proceeds from the share placement for general working capital to strengthen the group's financial position [Use of Proceeds from Share Placement](index=1&type=section&id=Use%20of%20Proceeds%20from%20Share%20Placement) This announcement clarifies the utilization of approximately HK$4.9 million net proceeds from the July 2024 share placement for general working capital to strengthen the group's financial position Share Placement Details | Metric | Details | | :--- | :--- | | **Placement Date** | July 16, 2024 | | **Number of Shares Placed** | 20,000,000 shares | | **Placement Price Per Share** | HK$0.25 | | **Net Proceeds** | Approximately HK$4.9 million | - The **net proceeds** are intended for the Group's general working capital to strengthen its financial position[2](index=2&type=chunk) - As of **December 31, 2024**, the **net proceeds** have been fully utilized according to the Company's previously disclosed purposes[2](index=2&type=chunk)

Core Viewpoint - 康大食品 (00834.HK) will hold a board meeting on August 29, 2025, to consider and approve the unaudited consolidated interim results for the six months ending June 30, 2025, and to approve the publication of the interim results announcement [1] Summary by Relevant Sections - Company Announcement - 康大食品 has scheduled a board meeting for August 29, 2025, to discuss financial results [1] - The meeting will focus on the unaudited consolidated interim results for the six months ending June 30, 2025 [1] - Approval for the publication of the interim results announcement will also be on the agenda [1]

CHINA KANGDA FOOD COMPANY LIMITED 中國康大食品有限公 司 香港交易及結算所有限公司、香港聯合交易所有限公司以及新加坡證券交易 所有限公司對本公告的內容概不負責，對其準確性或完整性亦不發表任何聲 明，並明確表示概不就因本公告全部或任何部分內容而產生或因倚賴該等內 容而引致的任何損失承擔任何責任。 承董事會命 中國康大食品有限公司 執行董事 郎穎 香港及新加坡，二零二五年八月十九日 於本公告日期，本公司執行董事為郎穎女士、高岩緒先生及安豐軍先生；以及 本公司獨立非執行董事為華石先生、李瑩女士及王程先生。 （於百慕達註冊成立的有限公司） （香港股份代號（第一上市）：834） （新加坡股份代號（第二上市）：P74） 董事會會議通知 中國康大食品有限公司（「本公司」）董事會（「董事會」）謹此宣佈，本公司將於 二零二五年八月二十九日（星期五）舉行董事會會議，藉以（當中包括）考慮及 批准本公司及其附屬公司截至二零二五年六月三十日止六個月的未經審核綜 合中期業績，以及批准刊發中期業績公告。 ...

股份發行人及根據《上市規則》第十九B章上市的香港預託證券發行人的證券變動月報表 截至月份: 2025年7月31日 狀態: 新提交 致：香港交易及結算所有限公司 公司名稱: 中國康大食品有限公司 呈交日期: 2025年8月1日 I. 法定/註冊股本變動 | 1. 股份分類 | 普通股 | 股份類別 | 不適用 | | 於香港聯交所上市 (註1) | | | 是 | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 證券代號 (如上市) | 00834 | 說明 | | | | | | | | | | | 法定/註冊股份數目 | | | 面值 | | | 法定/註冊股本 | | | 上月底結存 | | | 2,000,000,000 | HKD | | 0.25 | HKD | | 500,000,000 | | 增加 / 減少 (-) | | | 0 | | | | HKD | | 0 | | 本月底結存 | | | 2,000,000,000 | HKD | | 0.25 | HKD | | 500,000,000 | 第 2 ...

[Announcement Overview](index=1&type=section&id=%E5%85%AC%E5%91%8A%E6%A6%82%E8%A7%88) [Purpose and Background](index=1&type=section&id=%E7%9B%AE%E7%9A%84%E8%88%87%E8%83%8C%E6%99%AF) This section provides a quarterly update on the company's action plan addressing the auditor's going concern disclaimer for the FY2024 financial statements - This announcement provides a quarterly update on China Kangda Food Company Limited's action plan regarding the auditor's disclaimer of opinion on its going concern for the **FY2024 financial statements**[2](index=2&type=chunk) [Progress of Action Plan Implementation](index=2&type=section&id=%E8%A1%8C%E5%8B%95%E8%A8%88%E5%8A%83%E5%AF%A6%E6%96%BD%E9%80%B2%E5%B1%95) [Maintaining Close Relationships with Lenders](index=2&type=section&id=%E8%88%87%E8%B2%B8%E6%AC%BE%E4%BA%BA%E7%B6%AD%E6%8C%81%E7%B7%8A%E5%AF%86%E9%97%9C%E4%BF%82) The company secured a new loan post-reporting period, demonstrating strong relationships with lenders New Loan Information | Metric | Amount (RMB) | Date | | :--- | :--- | :--- | | Loan Amount | 95.5 million | June 30, 2025 | [Status of Related Party Loans](index=2&type=section&id=%E9%97%9C%E8%81%AF%E6%96%B9%E8%B2%B8%E6%AC%BE%E4%B9%8B%E7%8B%80%E6%B3%81) Two matured related party loans await renewal, with lenders intending extensions and a commitment to refrain from legal action during negotiations Related Party Loan Renewal Progress | Metric | Amount (RMB) | Maturity Date | Renewal Status | Tentative Extension Date | | :--- | :--- | :--- | :--- | :--- | | Loan 1 | 36.67 million | April 22, 2025 | Not yet renewed | On or about September 30, 2025 | | Loan 2 | 2.323 million | April 22, 2025 | Not yet renewed | On or about September 30, 2025 | - Related party lenders expressed intent to extend loan agreements, with key terms (interest rate and tenure) still under confirmation[3](index=3&type=chunk) - Lenders committed not to initiate any legal proceedings or winding-up petitions against the company during loan extension agreement negotiations[3](index=3&type=chunk) [Alternative Financing Sources](index=2&type=section&id=%E6%9B%BF%E4%BB%A3%E8%9E%8D%E8%B3%87%E4%BE%86%E6%BA%90) The company actively seeks alternative financing and will announce potential agreements in accordance with listing rules - The company is seeking alternative financing sources and will publish announcements in accordance with listing rules upon reaching any term sheets, letters of intent, or definitive agreements[3](index=3&type=chunk) [Enhancing Operational Efficiency](index=2&type=section&id=%E6%8F%90%E5%8D%87%E7%B6%93%E7%87%9F%E6%95%88%E7%8E%87) The Group actively enhances capacity and efficiency across segments through cold storage and food processing facility expansions [Processed Food Segment](index=2&type=section&id=%E5%8A%A0%E5%B7%A5%E9%A3%9F%E5%93%81%E5%88%86%E9%83%A8) Cold storage system expansion for the processed food segment is expected by September 2025 to resolve capacity bottlenecks - The cold storage system expansion plan for the processed food segment is expected to be completed by **September 2025**, aiming to address capacity bottleneck issues[3](index=3&type=chunk) [Chilled and Frozen Chicken Segment](index=3&type=section&id=%E5%86%B7%E8%97%8F%E5%8F%8A%E5%86%B7%E5%87%8D%E9%9B%9E%E8%82%89%E5%88%86%E9%83%A8) New cold storage facilities for chilled and frozen chicken were completed in May 2025 and operational by June, boosting processing capacity - New cold storage facilities for the chilled and frozen chicken segment were completed in **May 2025** and commenced operations from **June 2025**[7](index=7&type=chunk) [Chilled and Frozen Rabbit Meat Segment](index=3&type=section&id=%E5%86%B7%E8%97%8F%E5%8F%8A%E5%86%B7%E5%87%8D%E5%85%94%E8%82%89%E5%88%86%E9%83%A8) The company plans to invest in expanding rabbit meat food processing facilities in 2025, with completion expected by October - The chilled and frozen rabbit meat segment plans to invest in expanding food processing facilities in **2025**, with completion expected by **October 2025**[7](index=7&type=chunk) [Cost Control Measures](index=3&type=section&id=%E6%88%90%E6%9C%AC%E6%8E%A7%E5%88%B6%E6%8E%AA%E6%96%BD) The company saved approximately **RMB 4 million** since implementing budget evaluation and expenditure control systems in March 2025 Effectiveness of Cost Control | Metric | Amount (RMB) | Implementation Date | As of Date | | :--- | :--- | :--- | :--- | | Savings | 4 million | March 2025 | June 30, 2025 | [Subsequent Announcements and Board Information](index=3&type=section&id=%E5%BE%8C%E7%BA%8C%E5%85%AC%E5%91%8A%E8%88%87%E8%91%A3%E4%BA%8B%E6%9C%83%E4%BF%A1%E6%81%AF) [Commitment to Subsequent Announcements](index=3&type=section&id=%E5%BE%8C%E7%BA%8C%E5%85%AC%E5%91%8A%E6%89%BF%E8%AB%BE) The company commits to timely issuing further announcements to update stakeholders on the action plan and related party loan progress - The company will timely publish further announcements to inform shareholders and potential investors about the latest progress of the action plan and related party loans[4](index=4&type=chunk) [Board Members](index=3&type=section&id=%E8%91%A3%E4%BA%8B%E6%9C%83%E6%88%90%E5%93%A1) This section lists the executive and independent non-executive directors as of the announcement date - As of **July 30, 2025**, executive directors include Ms. Lang Ying, Mr. Gao Yanxu, and Mr. An Fengjun; independent non-executive directors include Mr. Hua Shi, Ms. Li Ying, and Mr. Wang Cheng[6](index=6&type=chunk)

Financial Viability and Concerns - The company received a qualified opinion from its auditor regarding its ability to continue as a going concern due to uncertainties surrounding related party loans totaling RMB 36,670,000 and RMB 2,323,000, which are due on April 22, 2025[3]. - The audit committee supports management's view that the company has sufficient financial resources to continue operations despite the auditor's qualified opinion[7]. - Management believes that ongoing negotiations with lenders and efforts to improve operational efficiency will ensure sufficient working capital to meet financial obligations[6]. - The management believes that the measures taken will effectively strengthen the company's financial position and may lead to the withdrawal of the disclaimer in the fiscal year 2025[11]. Financing and Loan Management - As of March 31, 2024, the company successfully secured written confirmations from several banks for RMB 69 million of bank loans to be extended for one year, now maturing in 2026[5]. - The company has also received a letter of intent from a major bank indicating a potential RMB 100 million financing upon the maturity of another RMB 70.5 million loan in November 2025, subject to formal approval[5]. - The company obtained an additional RMB 53.9 million in loans for approximately one year after the reporting period ended on December 31, 2024[9]. - The company has faced challenges in negotiations regarding related party loans, but recent discussions have become more constructive, aiming for mutually beneficial terms[8]. - The company has been in continuous discussions with related party loan lenders to establish repayment plans or extend repayment terms, with a high likelihood of successful loan extensions[9]. - The company is actively exploring alternative financing sources, including hiring financial advisors to evaluate various financing options[9]. Operational Efficiency and Expansion - The company plans to enhance operational efficiency and expand its business scale, particularly in specific segments[9]. - The company plans to expand its cold storage system by September 2025 to resolve capacity bottlenecks and ensure supply chain stability during peak seasons for processed foods[10]. - The company aims to increase live chicken procurement through long-term partnerships with reliable suppliers, ensuring stable supply for future production[10]. - Upgrades to pre-cooling pools and rapid freezing facilities have been completed, enhancing slaughter capacity and improving product quality and safety[10]. - A new cold storage facility was completed in May 2025, increasing product storage capacity to better manage market fluctuations[10]. - The company targets increased production of refrigerated and frozen rabbit meat through technological upgrades[10]. - The company plans to invest in expanding food processing facilities, with a new production line expected to be completed by October 2025, equipped with automated cutting equipment[14]. Cost Control and Management Strategies - Cost control measures include a budget assessment mechanism implemented in March 2025, assigning detailed indicators to each employee for accurate budget responsibility[14]. - An expenditure control system was implemented in March 2025, where any overspending beyond preset targets will be borne by the responsible individuals, enhancing expenditure management[14]. - The audit committee has reviewed and approved the management's strategies, indicating confidence in the company's operational plans[11].

Core Insights - The 22nd China Animal Husbandry Expo will be held in Qingdao from May 19 to 21, 2025, showcasing Qingdao Kangda Food Co., Ltd. as a leader in rabbit meat exports with a focus on a "full industry chain + innovative products" model [1] Group 1: Product Innovation - Kangda Food will launch four strategic product systems at the expo, demonstrating its strong capabilities in product innovation and forward-looking layout [3] - New products for 2025 include the thaw-and-bake rabbit leg series and ready-to-eat rabbit hind legs, catering to the convenience cooking trend among younger consumers [4] Group 2: Leisure Food Offerings - The company will present seven popular products in the leisure food segment, including spicy rabbit heads and smoked rabbit legs, designed to meet consumer demands for enjoyable snacks [6] Group 3: Professional Catering Solutions - Kangda Food offers comprehensive solutions for the catering industry, including a smoked frozen rabbit series that requires only reheating, helping restaurants create specialty barbecue dishes [8] Group 4: Freshness and Quality Assurance - The ice-fresh product line adheres to EU production standards, ensuring rapid freshness retention within 48 hours from slaughter to cold chain transport, providing high-quality rabbit meat products [9] Group 5: Industry Standards and Certifications - As a drafting unit for national and industry standards, Kangda Food has established a complete industry chain covering breeding, smart farming, and deep processing, achieving multiple international certifications [11] Group 6: Health and Nutrition Trends - With rising health consciousness, rabbit meat is favored for its high protein and low fat content, prompting Kangda Food to develop solutions that meet diverse consumer needs across various scenarios [13] Group 7: Invitation to Collaborate - Kangda Food invites industry stakeholders to visit its exhibition booth to explore modern development paths in the animal husbandry sector and witness its achievements and innovations [15]

Financial Performance - In the fiscal year 2024, the company reported a revenue of RMB 1,650.5 million, a decrease of 0.4% from RMB 1,657.3 million in fiscal year 2023[9]. - The gross profit for fiscal year 2024 was RMB 74.0 million, representing a decline of 22.3% compared to RMB 95.1 million in fiscal year 2023[9]. - The net loss attributable to shareholders was RMB 21.5 million, an increase of 157.1% from a loss of RMB 8.4 million in fiscal year 2023[21]. - The basic loss per share for fiscal year 2024 was RMB 4.9, compared to RMB 1.9 in fiscal year 2023[9]. - Revenue decreased by 0.4% from approximately RMB 1,657.3 million in fiscal year 2023 to approximately RMB 1,650.5 million in fiscal year 2024[34]. - The decrease in revenue was impacted by a reduction in government subsidy income by RMB 5.2 million, a decrease in gross profit by RMB 21.2 million due to lower revenue and gross margin, and a decline in other income by RMB 12.2 million[34]. - The company reported a loss attributable to owners of approximately RMB 21.5 million for the fiscal year 2024, an increase of RMB 13.1 million (or 157.1%) compared to a loss of RMB 8.4 million in fiscal year 2023[34]. - Overall gross profit margin decreased to 4.5% in fiscal year 2024 from 5.7% in fiscal year 2023[43]. Revenue Breakdown - In fiscal year 2024, the revenue from processed foods was RMB 757.7 million, accounting for 45.9% of total revenue[16]. - The revenue from frozen and chilled chicken products was RMB 175.5 million, representing 10.6% of total revenue in fiscal year 2024[16]. - Revenue from processed foods decreased by 5.0% to approximately RMB 757.8 million, impacted by intense competition from domestic suppliers[38]. - Revenue from chilled and frozen chicken increased by 8.0% to approximately RMB 694.9 million, driven by a recovery in consumer demand[39]. - Revenue from chilled and frozen rabbit meat decreased by 6.7% to approximately RMB 175.5 million due to a slowdown in overseas demand[40]. - Revenue from other products fell by 20.2% to RMB 22.4 million as the company reduced production and sales of pet food[41]. - Revenue from China increased by 2.1% to RMB 1,246.2 million, contributing 75.5% of total revenue, while export revenue decreased by 7.5% to RMB 404.3 million[42]. Strategic Initiatives - The company aims to enhance its competitiveness by increasing investment in new product development, focusing on high value-added processed foods[23]. - The company plans to optimize its product mix, strengthen cost management, and expand new sales channels to enhance overall performance[23]. - The company will continue to maintain business relationships with key customers and actively develop new markets and clients[35]. - The company emphasizes strict quality control and food safety systems to provide high-quality products to customers[35]. - The company plans to increase investment in new product research and development, focusing on high value-added processed foods to maintain overall profitability and enhance competitiveness[35]. Governance and Management - Ms. Lang Ying was appointed as the company's director, chairman, and CEO on January 26, 2024[74]. - The board held a total of 5 meetings in the fiscal year 2024, with an attendance rate of 100% for executive directors[76]. - The board is responsible for approving major corporate policies, including mergers and acquisitions, investments, and annual budgets[76]. - The board's governance functions include monitoring compliance with laws and regulations, and approving financial targets and strategies[77]. - The company ensures that new directors receive comprehensive orientation regarding the group's business and legal obligations[77]. - The board has established a framework for risk management and internal controls to safeguard the company's operations[77]. - The company has established a whistleblowing policy allowing employees and others to report concerns about financial misconduct confidentially and anonymously[112]. - The board believes that the current management team possesses diverse expertise to assist in decision-making for the group's operations[83]. Financial Position and Liabilities - As of December 31, 2024, the company's net current liabilities amounted to approximately RMB 26,551,000[190]. - The total bank borrowings as of December 31, 2024, were approximately RMB 149,500,000, with additional loans from related parties totaling RMB 38,993,000 and RMB 94,024,000 from the direct holding company, resulting in total liabilities of approximately RMB 282,517,000 due within 12 months[190]. - The independent auditor expressed a disclaimer of opinion regarding the appropriateness of preparing the consolidated financial statements on a going concern basis due to multiple uncertainties[194]. - Significant uncertainties exist that may cast doubt on the company's ability to continue as a going concern, potentially affecting asset realizability and liability settlement[193]. - The company is actively taking measures to improve liquidity and financial condition, including negotiating with lenders for repayment extensions and seeking new financing sources[192]. Risk Management - The board is responsible for evaluating and ensuring the effectiveness of the risk management and internal control systems[121]. - The company has engaged external consultants to perform internal audit functions to ensure the effectiveness and efficiency of its risk management and internal control systems[122]. - The risk management strategies include risk retention, avoidance, sharing, and transfer[123]. - The audit committee will review the independence and objectivity of external auditors, including the nature and extent of non-audit services provided[2]. Shareholder Communication - The company has established a shareholder communication policy to ensure effective communication with shareholders[143]. - The board has reviewed the implementation and effectiveness of the shareholder communication policy for the fiscal year 2024, finding it effective due to good communication with shareholders in the past[143]. - The company encourages shareholder participation in annual meetings, allowing board members to address shareholder questions[143]. - The company has a dedicated internal investor relations function to facilitate regular communication with shareholders and analysts[143].

Financial Performance - For the fiscal year ending December 31, 2024, the total revenue was RMB 1,650,509 thousand, a slight decrease of 0.4% compared to RMB 1,657,308 thousand in 2023[2] - Gross profit for the same period was RMB 73,963 thousand, down 22.2% from RMB 95,132 thousand in 2023[2] - The company reported a loss before tax of RMB 21,637 thousand, compared to a loss of RMB 8,313 thousand in the previous year, indicating a significant increase in losses[3] - The net loss for the year was RMB 21,606 thousand, which is an increase of 168.5% from RMB 8,043 thousand in 2023[3] - Basic and diluted loss per share for the year was RMB 4.86, compared to RMB 1.93 in 2023, reflecting a substantial decline in earnings[3] - The reportable segment profit for 2024 was RMB 21,053,000, down from RMB 32,754,000 in 2023, indicating a decrease of about 35%[36] - The company reported a pre-tax loss of RMB 21,637,000 for 2024, compared to a pre-tax loss of RMB 8,313,000 in 2023, reflecting a worsening of approximately 160%[36] - The company reported a loss attributable to owners of approximately RMB 21,473,000 for the year ending December 31, 2024[27] - The company’s net asset value was approximately RMB 536.4 million as of December 31, 2024, down from RMB 553.6 million a year earlier[86] Assets and Liabilities - Total assets decreased to RMB 1,297,562 thousand in 2024 from RMB 1,745,823 thousand in 2023, indicating a reduction in the company's asset base[5] - Current liabilities decreased to RMB 680,746 thousand from RMB 907,115 thousand in 2023, showing a reduction in short-term obligations[6] - Non-current liabilities also decreased to RMB 106,452 thousand from RMB 121,412 thousand in the previous year, indicating improved long-term financial stability[7] - The company's equity attributable to owners decreased to RMB 525,368 thousand from RMB 542,471 thousand in 2023, reflecting a decline in shareholder value[7] - The total amount of secured bank borrowings as of December 31, 2024, is approximately RMB 149.5 million, a decrease from RMB 188.0 million as of December 31, 2023[91] - The total liabilities decreased to approximately RMB 387.3 million as of December 31, 2024, from RMB 457.0 million a year earlier, resulting in a debt-to-equity ratio of 74%[88] Revenue Breakdown - Revenue from external customers for the year 2024 totaled RMB 1,650,509,000, with a reported profit of RMB 21,053,000[34] - Revenue from processed foods declined by 5.0% to approximately RMB 757.8 million, contributing 45.9% of total revenue[63] - Revenue from chilled and frozen chicken increased by 8.0% to approximately RMB 694.9 million, contributing 42.1% of total revenue[64] - Revenue from chilled and frozen rabbit meat decreased by 6.7% to approximately RMB 175.5 million, contributing 10.6% of total revenue[65] - Revenue from other products fell by 20.2% to RMB 22.4 million, contributing 1.4% of total revenue[66] - Revenue from the domestic market in China increased to RMB 1,246,198,000 in 2024 from RMB 1,220,168,000 in 2023, marking a growth of approximately 2.1%[38] - Revenue from exports decreased by 7.5% to RMB 404.3 million[67] Operational Challenges and Strategies - The company aims to improve operational efficiency and control costs to enhance future profitability and cash flow[29] - The company plans to increase investment in new product development, focusing on high-value-added processed foods to enhance competitiveness and market resilience[60] - The company will continue to optimize its product mix, strengthen cost management, and expand new sales channels to improve overall performance[60] - The company faces challenges from low growth rates and intensified competition in the food industry, but the impact of external uncertainties is expected to be limited due to the essential nature of its products[59] - The company has identified significant uncertainties that may impact its ability to continue as a going concern[31] Financing and Cash Flow - The total bank borrowings amounted to approximately RMB 282,517,000, which are due within 12 months from December 31, 2024[27] - The company has successfully negotiated with several banks to extend RMB 69,000,000 of its bank borrowings for one year, maturing in 2026[28] - The company has received a letter of intent from its main bank indicating a willingness to provide RMB 100,000,000 in financing in 2025[28] - The company plans to seek additional financing sources and negotiate repayment extensions for related party loans[30] - The company is actively seeking to renegotiate bank loans and explore other financing sources to meet its debt obligations[88] - The company plans to improve liquidity and financial condition, including negotiating loan extensions and seeking new financing sources[99] Compliance and Governance - The company has not declared any dividends for the current year, consistent with the previous year[49] - The independent auditor issued a disclaimer of opinion regarding the group's ability to continue as a going concern due to multiple uncertainties affecting the financial statements[101] - The management has implemented various plans and measures to alleviate liquidity pressure and improve financial conditions, but their success is crucial for the group's ongoing operations[102] - The company has complied with all applicable corporate governance code provisions, except for the separation of roles between the chairman and CEO, which was temporarily held by the same individual[105] - The audit committee has reviewed the accounting principles adopted by the group and discussed matters related to the audit and internal controls[104] Future Outlook - The company anticipates that the adoption of IFRS 18 may change the presentation of the consolidated income statement and require additional disclosures[25] - The company plans to publish its annual report for the fiscal year ending December 31, 2024, on relevant stock exchange websites[110] - There have been no significant matters affecting the group since December 31, 2024, up to the date of this announcement[109]