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9月30日 狀態: 新提交 致：香港交易及結算所有限公司 公司名稱: 賓仕國際控股有限公司 呈交日期: 2025年10月2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) | 01705 | 說明 | | | | | | | | | | | 法定/註冊股份數目 | | | 面值 | | | 法定/註冊股本 | | | 上月底結存 | | | 10,000,000,000 | HKD | | 0.01 | HKD | | 100,000,000 | | 增加 / 減少 (-) | | | | | | | HKD | | | | 本月底結存 | | | 10,000,000,000 | HKD | | 0.01 | HKD | | 100,000,000 | 本月底法定 ...

【本 中 文 譯 本 僅 供 參 考 之用。 如 中 文 譯 本 之 文 義 與 英 文 原 文 有 歧 異 之處，概 以 英 文 原 文 為準。】 公 司法（經 修訂） 獲 豁 免股 份 有 限 公 司 B & S International Holdings Ltd. 賓 仕 國 際 控 股 有 限 公 司 之 經 修 訂 和 重 述 的 公 司 細 則 （根 據 於二 零 二 五 年 九 月 十 二 日 的 股 東 週 年 大 會通 過 的特 別 決 議 案 獲 採納） 目 錄 | 標題 | 細則編號 | | --- | --- | | 表 A | 1 | | 詮釋 | 2 | | 股本 | 3 | | 更改股本 | 4 - 7 | | 股份權利 | 8 - 9 | | 變更權利 | 10 -11 | | 股份 | 12 -15 | | 股票 | 16 -21 | | 留置權 | 22 -24 | | 催繳股款 | 25 -33 | | 沒收股份 | 34 -42 | | 股東名冊 | 43 -44 | | 記錄日期 | 45 | | 股份轉讓 | 46 -51 | | 股份過戶 | 52 -54 | ...

董事會欣然宣佈，通告所載所有提呈的決議案已於二零二五年九月十二日舉行的 股東週年大會上獲股東以投票表決方式正式通過。 股東週年大會的投票表決結果 根 據 上 市 規 則，於 本 公 司 股 東 大 會 上 進 行 的 投 票 必 須 以 投 票 表 決 方 式 進 行，惟 大 會 主 席 可 真 誠 准 許 就 純 粹 與 程 序 或 行 政 事 宜 有 關 的 決 議 案 以 舉 手 方 式 表 決。 因此，於股東週年大會上，以投票表決方式對通告所載所有提呈的決議案進行投 票。本公司的香港股份過戶登記分處聯合證券登記有限公司於股東週年大會上擔 任投票表決的監票人。 香港交易及結算所有限公司及香港聯合交易所有限公司對本公告之內容概不負 責，對其準確性或完整性亦不發表任何聲明，並明確表示，概不對本公告全部或 任何部份內容而產生或因倚賴該等內容而引致之任何損失承擔任何責任。 B & S INTERNATIONAL HOLDINGS LTD. 賓仕國際控股有限公司 （於開曼群島註冊成立的有限公司） （股份代號：1705） （「本公司」） 於二零二五年九月十二日舉行的股東週年大會的投票表決結果 茲提述(1)賓仕國際控 ...

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8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: 賓仕國際控股有限公司 呈交日期: 2025年9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) | 01705 | 說明 | | | | | | | | | | | 法定/註冊股份數目 | | | 面值 | | | 法定/註冊股本 | | | 上月底結存 | | | 10,000,000,000 | HKD | | 0.01 | HKD | | 100,000,000 | | 增加 / 減少 (-) | | | | | | | HKD | | | | 本月底結存 | | | 10,000,000,000 | HKD | | 0.01 | HKD | | 100,000,000 | 本月底法定/ ...

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: 賓仕國際控股有限公司 呈交日期: 2025年8月4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) | 01705 | 說明 | | | | | | | | | | | 法定/註冊股份數目 | | | 面值 | | | 法定/註冊股本 | | | 上月底結存 | | | 10,000,000,000 | HKD | | 0.01 | HKD | | 100,000,000 | | 增加 / 減少 (-) | | | | | | | HKD | | | | 本月底結存 | | | 10,000,000,000 | HKD | | 0.01 | HKD | | 100,000,000 | FF301 ...

B & S International Holdings Ltd. B & S International Holdings Ltd. (於開曼群島註冊成立的有限公司) 股份代號 : 1705 年 報 (Incorporated in the Cayman Islands with limited liability) atio n al H oldin STOCK CODE : 1705 g B & S Intern Ltd. 賓 仕 國 際 控 股 有 限 公 s 司 A N N U A L R E P O R 5 目錄 | 6 | 財務摘要 | | --- | --- | | 8 | 公司資料 | | 9 | 主席報告 | | 15 | 管理層討論及分析 | | 24 | 董事及高級管理層履歷 | | 27 | 企業管治報告 | | 42 | 環境、社會及管治報告 | | 75 | 董事會報告 | | 85 | 獨立核數師報告 | | 92 | 綜合全面收益表 | | 93 | 綜合財務狀況表 | | 95 | 綜合權益變動表 | | 96 | 綜合現金流量表 | | 97 | 綜合財務報表附註 | | ...

香 港 交 易 及 結 算 所 有 限 公 司 及 香 港 聯 合 交 易 所 有 限 公 司（「聯交所」）對 本 公 告 之 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，概不對本公 告全部或任何部份內容而產生或因倚賴該等內容而引致之任何損失承擔任何責 任。 B & S INTERNATIONAL HOLDINGS LTD. 賓仕國際控股有限公司 （股份代號：1705） （「本公司」） （於開曼群島註冊成立的有限公司） 截至二零二五年三月三十一日止年度的 年度業績公告 財務摘要 較 上 一 財 政 年 度（「二零二四財年」）的 約34.9百萬港元，截至二零二五年三月三 十 一 日 止 年 度（「二零二五財年」），本 集 團 純 利 錄 得 約18.9百萬港元。 繼於二零二五財年派付中期股利每股2.5港 仙（二 零 二 四 財 年：2.5港 仙）後，董 事會建議宣派及派付二零二五財年末期股利每股股份2.5港 仙（二 零 二 四 財 年： 3.0港 仙）。 | | | | 截 至 | 截 至 | | | --- | --- | --- | --- | --- | --- | | | | | 二 ...

Financial Performance - The company reported a revenue of approximately HKD 244.7 million for the six months ended September 30, 2024, a decrease of about 5.1% compared to HKD 257.8 million for the same period in 2023[12]. - Net profit for the six months ended September 30, 2024, was approximately HKD 10.6 million, representing a decrease of about 40.4% from HKD 17.8 million in the previous year[10]. - For the six months ended September 30, 2024, the group's revenue was approximately HKD 244.7 million, a decrease of about 5.1% compared to approximately HKD 257.8 million for the same period in 2023[25]. - The gross profit for the same period was HKD 57.6 million, down 5.8% from HKD 60.9 million year-on-year[47]. - Operating profit decreased significantly to HKD 13.0 million, a decline of 38.2% from HKD 21.2 million in the previous year[47]. - The net profit attributable to the company's owners was HKD 10.2 million, down 41.0% from HKD 17.3 million in the same period last year[47]. - The profit attributable to the company's owners for the six months ended September 30, 2024, was HKD 10,172,000, a decrease of 41.5% compared to HKD 17,272,000 for the same period in 2023[104]. - The basic earnings per share for the six months ended September 30, 2024, was HKD 2.5, down from HKD 4.3 in the previous year, reflecting a decline of 41.9%[104]. Revenue Breakdown - Retail business revenue decreased to approximately HKD 123.6 million for the six months ended September 30, 2024, down from HKD 127.3 million in the same period last year, a decline of about 3.7%[17]. - Distribution business revenue for the same period was approximately HKD 121.1 million, down from HKD 130.5 million, reflecting a decrease due to weakened consumer sentiment in Hong Kong[22]. - For the six months ended September 30, 2024, total segment revenue was HKD 244,693,000, with distribution business contributing HKD 121,102,000 and retail business contributing HKD 123,591,000[80]. Expenses and Costs - Selling and distribution expenses increased by approximately 10.0% to about HKD 20.9 million, primarily due to inflation-related increases in marketing and salary expenses[27]. - Administrative expenses rose by approximately 8.5% to about HKD 21.8 million, attributed to inflation across various expenditures[28]. - The cost of goods sold for the six months ended September 30, 2024, was HKD 103,965, down from HKD 116,917 in the previous year, representing a decrease of about 11.1%[97]. - Employee benefit expenses for the six months ended September 30, 2024, increased to HKD 60,652 from HKD 55,766 in the previous year, reflecting an increase of approximately 8.5%[97]. Dividends and Shareholder Information - The company declared an interim dividend of HKD 0.025 per share, with a payout ratio of approximately 98.3% of the profit attributable to owners, compared to 58.1% in the previous year[10]. - The board has declared an interim dividend of HKD 0.025 per share for the six months ending September 30, 2024, to be distributed around December 24, 2024[153]. - Major shareholders hold 25.0% of the company each, with 100,000,000 shares attributed to ACAC Investment Limited, SCSC Holdings Limited, and CCST Investment Limited[159][160][163]. Assets and Liabilities - Total assets as of September 30, 2024, amounted to HKD 270.9 million, a slight increase from HKD 267.3 million as of March 31, 2024[56]. - The total segment assets as of September 30, 2024, amounted to HKD 167,380, down from HKD 174,472 as of March 31, 2024, indicating a decrease of about 4.3%[89]. - The total segment liabilities as of September 30, 2024, were HKD 91,073, a decrease from HKD 97,291 as of March 31, 2024, reflecting a reduction of approximately 6.4%[91]. Cash Flow and Financing - Cash flow from operating activities for the six months was HKD 35.3 million, an increase of 74.0% compared to HKD 20.3 million in the previous year[62]. - As of September 30, 2024, the group's cash and cash equivalents amounted to approximately HKD 91.4 million, compared to approximately HKD 80.6 million as of March 31, 2024[34]. - The company reported a decrease in trade receivables to HKD 59.0 million from HKD 66.8 million, indicating improved cash collection[51]. - Net financing costs increased by approximately 100.0% to about HKD 0.8 million, mainly due to more lease agreements being renewed, resulting in higher lease liability interest[29]. Operational Highlights - The average same-store sales growth for the "Ten Ren Tea" retail stores remained stable at 0% for the six months ended September 30, 2024[19]. - The average price of tea drinks increased to HKD 31.1 per cup, up from HKD 29.1, due to inflation adjustments[20]. - Average daily sales of tea drinks decreased to 18,000 cups from 19,000 cups, attributed to local residents' consumption trends[20]. - The company maintained 63 self-operated retail stores as of September 30, 2024, unchanged from the previous year[17]. Legal and Compliance - The group is involved in ongoing litigation regarding a supply agreement for masks, with claims totaling approximately HKD 9,083,000 against the supplier[148]. - The group is facing a counterclaim from the supplier amounting to approximately HKD 27,186,000 related to the same supply agreement[150]. - Management believes that the supplier's claims are unreasonable and unsubstantiated, and expects to win the lawsuit, which could result in the termination of trade payables for delivered masks[151]. - If the company loses the lawsuit, it may incur additional litigation losses of approximately HKD 17,936,000 related to the supplier's claims for undelivered masks[151]. Governance and Management - The company has adopted the corporate governance principles outlined in the Appendix C1 of the Listing Rules, emphasizing effective board management and high transparency[168]. - The board consists of four executive directors and three independent non-executive directors, ensuring a high level of independence[172]. - The audit committee reviewed the unaudited interim consolidated results and financial statements, confirming compliance with applicable accounting standards[175].

Financial Performance - For the six months ended September 30, 2024, the group recorded a net profit of approximately HKD 10.6 million, a decrease of about 40.4% compared to HKD 17.8 million for the same period in 2023[1]. - Revenue for the six months ended September 30, 2024, was HKD 244.7 million, representing a decrease of 5.1% from HKD 257.8 million in the same period of 2023[1]. - Gross profit for the same period was HKD 57.6 million, down 5.4% from HKD 60.9 million in 2023[1]. - Basic earnings per share for the six months ended September 30, 2024, were HKD 2.5, a decrease of 41.9% from HKD 4.3 in the previous year[1]. - Operating profit for the period was HKD 12.986 million, compared to HKD 21.157 million in the same period last year[6]. - The company reported a net profit of HKD 10,567,000 for the six months ended September 30, 2024[37]. - The profit before tax for the previous year was HKD 20,798,000, with a net profit of HKD 17,849,000[39]. - The total tax expense for the six months ended September 30, 2024, was 1,649 thousand HKD, down from 2,949 thousand HKD in the same period of 2023, representing a decrease of approximately 44.1%[59]. - The net other losses for the six months ended September 30, 2024, amounted to (1,930) thousand HKD, compared to (572) thousand HKD in 2023, indicating an increase in losses[50]. Dividends and Payouts - The board declared an interim dividend of HKD 0.025 per share, resulting in a payout ratio of approximately 58.1% of the profit attributable to the owners of the company for the six months ended September 30, 2024[1]. - The company declared an interim dividend of 2.5 HKD cents per share, totaling 10,000,000 HKD, consistent with the previous year[65]. Assets and Liabilities - The total assets as of September 30, 2024, amounted to HKD 270.896 million, an increase from HKD 267.254 million as of March 31, 2024[19]. - Total liabilities as of September 30, 2024, were HKD 99.232 million, a decrease from HKD 104.687 million as of March 31, 2024[19]. - The equity attributable to the owners of the company increased to HKD 168.518 million from HKD 158.346 million[19]. - Trade receivables from third parties decreased from 66,780 thousand HKD as of March 31, 2024, to 59,040 thousand HKD as of September 30, 2024, a reduction of approximately 11.6%[66]. - Trade payables as of September 30, 2024, were HKD 14.985 million, a decrease from HKD 20.385 million as of March 31, 2024[74]. - Other payables increased to HKD 24.715 million as of September 30, 2024, compared to HKD 24.013 million as of March 31, 2024[74]. - Total liabilities decreased from 104,687 thousand HKD as of March 31, 2024, to 99,232 thousand HKD as of September 30, 2024, representing a reduction of approximately 5.2%[48]. Business Operations - The company continues to engage in the distribution of food and beverage products and the provision of catering services in Hong Kong[22]. - For the six months ended September 30, 2024, the total revenue from distribution business was HKD 121,102,000, while retail business revenue was HKD 123,591,000, totaling HKD 244,693,000[37]. - The profit before tax for the distribution business was HKD 30,072,000, and for the retail business, it was HKD 4,509,000, resulting in a total profit before tax of HKD 12,216,000[37]. - The total assets for the distribution business as of September 30, 2024, were HKD 87,887,000, and for the retail business, HKD 79,493,000, totaling HKD 167,380,000[41]. - The total liabilities for the distribution business were HKD 19,702,000, while the retail business liabilities were HKD 71,371,000, resulting in total liabilities of HKD 91,073,000[45]. - The company has not identified geographical segments as all sales and operating profits are derived from Hong Kong[36]. - The company is currently involved in litigation regarding a supply agreement for masks, with potential claims amounting to approximately HKD 27.186 million from the supplier[82]. - Management believes that the supplier's claims are unfounded and expects to prevail in the litigation, which could result in the termination of related trade payables[82]. - The company has established a cautious cost control strategy to improve profit margins in its retail business[85]. - The company is actively exploring market expansion opportunities despite the current economic challenges[84]. Employee and Operational Metrics - The group employed 648 employees as of September 30, 2024, a decrease from 714 employees as of March 31, 2024[122]. - The average same-store sales growth rate for the retail stores was 0%, compared to a growth of 5.6% in the previous year[88]. - The average daily sales of tea drinks decreased to 18,000 cups, down from 19,000 cups in the previous year[89]. - The average selling price of tea drinks increased to HKD 31.1 per cup, up from HKD 29.1 in the previous year[89]. - Retail business revenue accounted for approximately 50.5% of the company's total revenue for the six months ended September 30, 2024[86]. - The company maintained 63 self-operated retail stores as of September 30, 2024, unchanged from the previous year[85]. Financial Strategy and Future Outlook - The company plans to adopt new accounting standards effective from April 1, 2025, which are not expected to have a significant impact on the financial statements[31]. - The company plans to expand its brand and product portfolio in the distribution business to maintain market competitiveness[93]. - The company aims to optimize its cost structure and business model by reviewing lease agreements with landlords[93]. - Capital expenditure for the six months ending September 30, 2024, was approximately HKD 19.8 million, compared to HKD 18.8 million for the same period in 2023[109]. - The group continues to face foreign exchange risks primarily involving JPY, TWD, RMB, and USD due to overseas procurement and foreign currency-denominated borrowings[111]. - The group has not made any significant investments or acquisitions of capital assets during the six months ending September 30, 2024[117]. Governance and Compliance - The company has adopted corporate governance principles to maintain high standards and protect shareholder interests[127]. - The audit committee reviewed the unaudited interim consolidated results and financial statements for the six months ending September 30, 2024[136]. - The audit committee confirmed that the interim results were prepared in accordance with applicable accounting standards and appropriate disclosures were made[136]. - The interim report will be sent to shareholders and made available on the company's website and the Hong Kong Stock Exchange website[136].

Financial Performance - For the fiscal year 2024, the company reported revenue of approximately HKD 520.8 million, an increase of 7.0% compared to HKD 486.8 million in the fiscal year 2023[14]. - The gross profit for fiscal year 2024 was HKD 121.9 million, reflecting a 16.0% increase from HKD 105.1 million in the previous year[14]. - Net profit for fiscal year 2024 reached HKD 34.9 million, marking a 20.3% increase from HKD 29.0 million in fiscal year 2023[14]. - Basic earnings per share for fiscal year 2024 were HKD 8.40, up 21.0% from HKD 6.94 in the previous year[14]. - The distribution business generated revenue of HKD 269.1 million, a 10.2% increase from HKD 244.3 million in fiscal year 2023[16]. - The retail business reported revenue of HKD 251.7 million, which is a 3.8% increase from HKD 242.5 million in the previous year[16]. - The overall financial performance significantly improved due to the recovery of the Hong Kong economy from the COVID-19 pandemic[16]. - Profit attributable to the company's owners for fiscal year 2024 was approximately HKD 33.6 million, up about 20.9% from HKD 27.8 million in fiscal year 2023[44]. - Distribution business revenue increased to approximately HKD 269.1 million in fiscal year 2024, compared to HKD 244.3 million in fiscal year 2023, accounting for about 51.7% of total revenue[46]. - Retail business revenue rose to approximately HKD 251.7 million in fiscal year 2024, up from HKD 242.5 million in fiscal year 2023, representing about 48.3% of total revenue[51]. Business Strategy and Operations - The company plans to pay a final dividend of HKD 3.0 cents per share for fiscal year 2024, compared to HKD 2.5 cents in fiscal year 2023, resulting in a total dividend payout ratio of approximately 65.3%[17]. - The company successfully conducted marketing activities that stimulated sales growth, reflecting the effectiveness of its strategic initiatives[21]. - The company continues to focus on promoting existing products while actively sourcing new quality products globally to capitalize on the economic recovery in Hong Kong[21]. - The group aims to expand its brand and product portfolio in the distribution business to remain competitive in the market[25]. - The retail business will continue to enhance customer experience and product innovation to solidify its market position[25]. - The group anticipates challenges in the Hong Kong retail market due to declining consumer spending and rising operational costs[25]. - The group is committed to adjusting its business model to navigate uncertainties in the economic environment[25]. - The average same-store sales growth rate for the fiscal year 2024 is projected to be 8.4%, up from 6.9% in 2022[54]. - The average selling price of tea beverages increased to HKD 27.9 per cup in 2024 from HKD 26.4 in 2023[56]. Corporate Governance - The company has adopted corporate governance principles to enhance shareholder value and ensure sustainable development[77]. - The company has adopted the corporate governance code as per the Stock Exchange Listing Rules, emphasizing effective board leadership and accountability[101]. - The board consists of seven directors, including four executive directors and three independent non-executive directors, ensuring a high level of independence[107]. - The company has maintained compliance with the corporate governance code, except for the separation of roles between the Chairman and CEO, which are held by the same individual[101]. - The board is responsible for establishing strategic plans and overseeing operational and production plans, as well as financial reporting and risk management[105]. - The company has a strong commitment to high standards of corporate governance to protect shareholder interests and ensure sustainable development[101]. - The board will periodically review its structure and composition to maintain high corporate governance standards[102]. - The company has confirmed that all directors complied with the securities trading standards during the reporting period[103]. - The independent non-executive directors bring extensive experience from various sectors, enhancing the board's effectiveness[96]. - The remuneration committee held two meetings during the year ending March 31, 2024, focusing on the remuneration policies for directors and senior management[117]. Risk Management - The group continues to face foreign exchange risks primarily related to transactions in Japanese Yen, New Taiwan Dollar, and US Dollar[81]. - The company maintains a prudent treasury policy with monitoring procedures in place to ensure timely recovery of overdue debts[83]. - The risk management and internal control system has been evaluated and deemed effective for the fiscal year ending March 31, 2024[138]. - The company has established a clear organizational structure with defined responsibilities and authority for risk management[142]. - The company has no internal audit function but believes that the current organizational structure provides sufficient risk management oversight[138]. - The board conducts an annual review of the effectiveness of the risk management and internal control systems, including financial, operational, and compliance controls[138]. Sustainability and Corporate Social Responsibility - The company has committed to integrating sustainability into its core business strategy, emphasizing its role as a key driver of global sustainable development goals in the food and beverage industry[158]. - Significant achievements in the fiscal year ending March 31, 2024, include a focus on reducing water consumption, which is highlighted as one of the most important accomplishments[159]. - The company has developed a roadmap to address climate challenges over the next decade, supporting Hong Kong's goal of achieving net-zero carbon emissions by 2050[159]. - The company has actively engaged with stakeholders to identify significant environmental, social, and governance issues, enhancing corporate social responsibility practices[163]. - The company plans to explore additional green and innovative solutions to further reduce its carbon footprint as part of its sustainability journey[159]. - The company has established a diverse workforce and aims to strengthen relationships with local suppliers to support the community[158]. - The company has implemented measures to ensure transparency and ethical business operations, which are key concerns for shareholders and investors[164]. - The company’s environmental, social, and governance report is prepared in accordance with the guidelines to ensure balanced and measurable disclosures[157]. - The company emphasizes the importance of stakeholder communication and the need for continuous improvement in its engagement strategies[163]. Employee Welfare and Compliance - The company emphasizes the importance of occupational health and safety, employee compensation, benefits, and rights, as well as product health and safety[172]. - The company has established a comprehensive employee handbook detailing office regulations and benefits, distributed to all employees for reference[191]. - The company actively monitors potential infringers in the market and takes swift action to protect its intellectual property rights[184]. - The company has developed a clean standard procedure to ensure compliance with its policies and maintain high hygiene standards in all cooking areas[182]. - The company reported a total of 203 workdays lost due to minor injuries during the reporting period, with management implementing safety measures to prevent future incidents[194]. - There were no work-related fatalities reported for the fiscal year ending March 31, 2024, and no violations of Hong Kong health and safety laws were noted[195]. - The company provides ongoing training for employees to enhance knowledge acquisition and retention, which is considered a key element for business success[197]. - Employees participated in hygiene supervisor training courses organized by the Food and Environmental Hygiene Department to comply with health manager and hygiene supervisor program requirements[197]. - The company adheres strictly to laws and regulations regarding the prevention of child labor and forced labor, conducting identity checks during the hiring process[198]. - No incidents of non-compliance with labor standards were reported for the fiscal year ending March 31, 2024[199].