Financial Performance - The total revenue for the year ended December 31, 2025, was HKD 19,708,000, representing a 37.5% increase from HKD 14,326,000 in 2024[4] - Other income increased to HKD 1,782,000 from HKD 634,000, marking a 180.3% rise year-over-year[4] - The company reported a loss before tax of HKD 924,000, significantly improved from a loss of HKD 15,060,000 in the previous year[4] - The net loss attributable to owners of the company was HKD 1,007,000, a reduction from HKD 9,801,000 in 2024, indicating a 89.7% improvement[5] - Basic and diluted loss per share decreased to HKD 0.50 from HKD 5.72, reflecting a substantial recovery in performance[5] - The group reported a revenue of HKD 19,708,000 for the year ending December 31, 2025, compared to HKD 14,326,000 for the previous year, representing a growth of approximately 37.5%[20] - The restaurant service revenue increased to HKD 19,535,000 in 2025 from HKD 13,994,000 in 2024, marking a rise of about 39.5%[23] - The group recorded a pre-tax loss of HKD 924,000 for the year ending December 31, 2025, significantly improved from a loss of HKD 15,060,000 in the previous year[23] - The company reported a pre-tax loss of 1,007 thousand HKD for 2025, a significant improvement compared to a loss of 9,801 thousand HKD in 2024[31] - The company recorded a total loss and comprehensive expenses of approximately HKD 900,000 and HKD 2,400,000 for the year ended December 31, 2025, a significant decrease from approximately HKD 15,400,000 and HKD 15,500,000 for the year ended December 31, 2024[52] Assets and Liabilities - Total assets decreased to HKD 9,772,000 from HKD 4,595,000, while total liabilities increased to HKD 25,549,000 from HKD 23,068,000[6] - Cash and cash equivalents at year-end were HKD 1,680,000, down from HKD 2,585,000 in 2024[6] - The company’s current liabilities exceeded current assets by HKD 15,777,000, compared to HKD 18,473,000 in the previous year[13] - Total trade receivables increased to 1,622 thousand HKD in 2025 from 640 thousand HKD in 2024, indicating a growth of approximately 153%[32] - Trade payables rose to 4,338 thousand HKD in 2025, compared to 3,914 thousand HKD in 2024, reflecting an increase of about 10.8%[37] - The company’s total liabilities increased to 12,074 thousand HKD in 2025 from 10,153 thousand HKD in 2024, marking a growth of approximately 18.9%[37] - Total liabilities and shareholders' deficit amounted to approximately HKD 29,500,000 as of December 31, 2025, up from approximately HKD 26,900,000 as of December 31, 2024[54] - The current ratio improved to approximately 0.4 times as of December 31, 2025, compared to approximately 0.2 times as of December 31, 2024[54] - The company has no interest-bearing loans as of December 31, 2025, down from approximately HKD 1,700,000 as of December 31, 2024[54] Operational Efficiency and Strategy - The group plans to expand its restaurant business and develop event management services, aiming to introduce a well-known Hong Kong restaurant brand to Malaysia[16] - The group aims to stabilize its financial situation and lay the foundation for future growth through various measures, including seeking new financing options and considering potential mergers or collaborations[16] - The group’s management believes that it will have sufficient operating funds to meet its financial obligations over the next twelve months, based on cash flow forecasts[14] - The group is exploring various financing solutions and restructuring options to address current challenges, including negotiating favorable terms with creditors[16] - The group’s management is focused on improving operational efficiency and controlling costs to enhance business performance[15] - The group plans to focus on expanding its restaurant business and developing event management services to diversify existing offerings[67] - The group will continue to seek alternative financing solutions and consider restructuring to address financial difficulties[67] - Management acknowledges the need for substantial efforts to achieve sustainable profitability and will continue to monitor operational efficiency and market conditions[70] - The group aims to explore more business opportunities, including but not limited to the decoration business, to diversify revenue sources and enhance long-term resilience[70] Governance and Compliance - The company has adopted the corporate governance code as per GEM listing rules and has complied with all applicable provisions for the year ending December 31, 2025[71] - The chairman and CEO roles are held by the same individual, which the board believes is in the best interest of the group due to his deep understanding of the business[72] - The audit and risk management committee has reviewed the accounting principles and policies adopted by the group for the year ending December 31, 2025[76] - The audit and risk management committee supports the management's action plan to alleviate liquidity pressure and address audit qualifications[69] Future Outlook - The group has seen significant revenue growth and a notable reduction in losses, indicating improved operational conditions[70] - The net debt has continued to decrease, strengthening the financial position as of December 31, 2025[70] - Future development prospects are expected to be encouraging, primarily due to the ongoing growth of the restaurant business and expansion in Malaysia[70] - The group plans to shift its strategic focus from Hong Kong to Southeast Asia, recognizing the growth potential and business opportunities in the region[70] - No significant events requiring disclosure have occurred between December 31, 2025, and the date of this announcement[78]

董事會會議日期 Top Standard Corporation (「本公司」) 之董事 (「董事」) 會 (「董事會」) 謹此宣佈，本公司將於二 零二六年三月三十一日 (星期二) 舉行董事會會議，藉以 (其中包括) 考慮及批准本公司及其附屬公司 截至二零二五年十二月三十一日止年度之經審核全年業績及其刊發，以及考慮派付股息（如有）。 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，並明確表示概不會就因本公告全部或任何部分內容而產生或因依賴該 等內容而引致之任何損失承擔任何責任。 Top Standard Corporation ( 於開曼群島註冊成立的有限公司 ) (股份代號: 8510) 香港，二零二六年三月十九日 於本公告日期，執行董事為祝嘉輝先生及應勤民先生；獨立非執行董事為鄧照明先生、丁瑋鈺女 士及左提芬先生。 本公告的資料乃遵照《香港聯合交易所有限公司之 GEM 證券上市規則》而刊載，旨在提供有關 本公司的資料；董事願就本公告的資料共同及個別地承擔全部責任。董事在作出一切合理查詢後， 確認就其所知及所信，本公告所載資料在各重要方面均屬準確 ...

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 FF301 第 1 頁 共 10 頁 v 1.2.0 | | | 致：香港交易及結算所有限公司 公司名稱: Top Standard Corporation 呈交日期: 2026年3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) | 08510 | 說明 | | | | | | | | | | | 法定/註冊股份數目 | | | 面值 | | | 法定/註冊股本 | | | 上月底結存 | | | 400,000,000 | HKD | | 0.1 | HKD | | 40,000,000 | | 增加 / 減少 (-) | | | | | | | HKD | | | | 本月底結存 | | | 400,000,000 | HKD | | 0.1 | HKD | | 40,000, ...

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: | 2026年1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: | Top Standard Corporation | | | | | | 呈交日期: | 2026年2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) | 08510 | 說明 | | | | | | | 法定/註冊股份數目 | | 面值 | 法定/註冊股本 | 法定/註冊股份數目 面值 法定/註冊股本 上月底結存 400,000,000 HKD 0.1 HKD 40,000,000 增加 / 減少 (-) HKD 本月底結存 400,000,000 HKD 0.1 HKD 40,000,000 本月底法定/註冊股本總額： HKD 40,000, ...

本公告乃由Top Standard Corporation（「本公司」，連同其附屬公司統稱「本集團」） 董事（「董事」）會（「董事會」）根據聯合交易所GEM 證券上市規則（「GEM 上市規 則」）第17.10條及香港法例第571章證券及期貨條例第XIVA部項下之內幕消息條文 （定義見GEM上市規則）作出。 茲提述本公司日期為二零二五年三月二十六日及二零二五年四月三十日之公告， 內容有關（其中包括）(i) 二零二四年年度業績；及(ii) 二零二四年年報（「該等公 告」）。除另有指明外，本公告所用詞彙與該等公告所界定者具有相同涵義。 董事會謹此向股東及本公司潛在投資者提供本公司解決不發表意見行動的以下最 新情況。 餐飲業務及尋求新發展 本集團仍致力於通過在馬來西亞開設一至兩家新餐廳，以及在「Miss J」品牌下 推出新業務線擴展餐飲業務。將入駐「Miss J」禮品店的目標商場，現預期於二零 二六年第二季度開業。儘管這可能導致原計劃時間表略有延遲，但本集團認為這 對整體項目或長期目標並無重大影響。 此外，根據對本集團截至二零二五年十二月三十一日止年度的最新未經審核綜 合管理賬目的初步審閱，「Miss J」品牌旗下餐 ...

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12月31日 狀態: 新提交 | 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) | 08510 | 說明 | | | | | | | | | | | 法定/註冊股份數目 | | | 面值 | | | 法定/註冊股本 | | | 上月底結存 | | | 200,000,000 | HKD | | 0.1 HKD | | | 20,000,000 | | 增加 / 減少 (-) | | | 200,000,000 | | | HKD | | | 20,000,000 | | 本月底結存 | | | 400,000,000 | HKD | | 0.1 HKD | | | 40,000,000 | 本月底法定/註冊股本總額： HKD 40,000,000 FF301 第 1 頁 共 10 頁 v 1.1 ...

Group 1 - The company TOPSTANDARD CORP (08510) announced the allocation and issuance of 39.8131 million subscription shares under a subscription agreement, authorized until December 24, 2025 [1]

Group 1 - The company TOPSTANDARD CORP (08510) announced the allocation and issuance of 39.8131 million subscription shares under a subscription agreement, authorized until December 24, 2025 [1]

FF305 翌日披露報表 (股份發行人 ── 已發行股份或庫存股份變動、股份購回及/或在場内出售庫存股份) 表格類別： 股票 狀態： 新提交 公司名稱： Top Standard Corporation 呈交日期： 2025年12月24日 如上市發行人的已發行股份或庫存股份出現變動而須根據《香港聯合交易所有限公司（「香港聯交所」）證券上市規則》(「《主板上市規則》」)第13.25A條 / 《香港聯合交易所有限公司GEM證券 上市規則》(「《GEM上市規則》」)第17.27A條作出披露，必須填妥第一章節 。 | 第一章節 | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 1. 股份分類 | 普通股 | 股份類別 | 不適用 | | 於香港聯交所上市 | | 是 | | | | 證券代號 (如上市) | 08510 | 說明 | | | | | | | | | A. 已發行股份或庫存股份變動 | | | | | | | | | | | | | | 已發行股份（不包括庫存股份）變動 | | 庫存股份 ...

Group 1 - The core point of the article is that TOPSTANDARD CORP (08510) has transferred shares from CITIC Lyon Securities to UBS Securities Hong Kong Limited, with a market value of HKD 8.6461 million, representing 26.01% of the total shares [1] - TOPSTANDARD CORP announced a subscription agreement with Focus Dynamic Group Limited, where the latter conditionally agreed to subscribe for a total of 39.8131 million subscription shares at a price of HKD 0.10 per share, effective on December 5, 2025 [1]