Group 1 - The core transaction involves the sale of shares in Surearn Profits, which holds a 50% interest in Wah Lee, by a subsidiary of Lishin Development to Jasmine Investment Development IV Limited, with completion expected on December 9, 2025 [1] - The sale includes all rights and interests associated with the shares, and the seller will facilitate the liquidation and distribution of the property according to Wah Lee's shareholding [1] - After the completion of the transaction, the seller will no longer hold any interest in the SPL property or Surearn Profits [1] Group 2 - The agreed price for the transaction is based on the property value of HKD 3.498 billion and the net asset value of Surearn Profits at completion [2] - The expected net cash inflow from the transaction is approximately HKD 2.4 billion, which will enhance the financial position of Lishin Garment Group and Lishin Development Group by increasing cash flow and reducing loans [2] - As of July 31, 2025, the net current liabilities for Lishin Garment Group and Lishin Development Group were HKD 5.42 billion and HKD 4.506 billion, respectively, and the transaction is expected to shift them to net current assets [2]