Core Viewpoint - Pearl Holdings (01176) announced a conditional sale agreement where its wholly-owned subsidiary, Hida Limited, will sell approximately 29.50% of the shares in the target company, Yinjian International Holdings Group Limited, for HKD 81.5868 million, which will be settled by offsetting a loan [1][2] Group 1 - The sale will allow the company to exit its non-liquid investment at an agreed price of HKD 0.12 per share, locking in investment returns and mitigating the risk of value reduction from potential low-price sales in the open market [2] - The transaction will eliminate the loan from the company's balance sheet, improving key financial ratios such as debt-to-equity and debt ratios without consuming cash reserves [2] - The removal of the loan will stabilize the company's cash flow plans, simplify its capital structure, and enhance financial health, thereby improving its ability to access capital markets for future core business funding [2]